Subject to the provisions of Article 56 of this Decree-Law, the refundable input tax may be deducted under the tax return relating to the first tax period in which the following conditions are met:

1. Fulfillment of any of the following cases:

   1. The taxable person receives and keeps the tax invoice in accordance with the provisions of this Decree-Law, provided that the tax invoice contains the details of the supply related to the input tax, or keeps any other document pursuant to Clause (3) of Article 65 of this Decree-Law in respect of the supply or importation for which the input tax has been paid.

   2. [The taxable person imports the goods, receives and keeps the invoices and import documents in accordance with the provisions of this Decree-Law and its Executive Regulations, in respect of the import transaction for which the input tax has been paid or an input tax return has been submitted.

   3. The taxable person imports the goods, receives and keeps the invoices and import documents in accordance with the provisions of this Decree-Law and its Executive Regulations, in respect of the import transaction for which the input tax return has been submitted.] ^[G1]

2. The taxable person pays the consideration or any part thereof, as determined by the Executive Regulations of this Decree-Law.

3. The taxable person shall keep the tax invoice according to the e-invoicing system, wherever required to be issued, or where already issued, as an electronic invoice. ^[G2]

4. Any other requirements determined by a Cabinet Resolution based on the Minister’s proposal.

If the taxable person entitled to recover the input tax fails to do the recovery during the tax period in which the conditions stated in Clause (1) of this Article are met, they may include the refundable input tax in the tax return for the subsequent tax period.