The input tax that is refundable by the taxable person for any tax period shall be the total sum of the input tax paid for goods and services used or intended to be used for making any of the following:

1. Taxable Supplies;

2. Supplies to be made outside the State when being taxable supplies if they are made in the State.

3. Supplies specified in the Executive Regulations of this Decree-Law that are made outside the State, and would have been treated as exempted from the tax if they are made inside the State.

If a taxable person imports goods through another applying state and the intended final destination of such goods is the State at the time of importation, the taxable person shall be entitled to treat the tax paid for importation of goods to the applying state as a refundable input tax under the conditions specified in the Executive Regulations of this Decree-Law.

If a taxable person transfers goods to the State after being imported thereto in an applying state, the taxable person shall be entitled to treat the tax paid for the goods in the applying state as a refundable input tax subject to the conditions specified in the Executive Regulations of this Decree-Law.

The taxable person shall not be entitled to recover the input tax in respect of the tax paid in accordance with Clause (2) of Article 48 of this Decree-Law.

The Executive Regulations of this Decree-Law shall determine the cases where the input tax is excepted from being refunded.