The registrant may recover the refundable input tax paid before the tax registration under the tax return submitted for the first Tax Period following the tax registration, paid for all of the following:

1. Supply of goods and services made to him prior to the date of tax registration.

2. Importation of goods by him prior to the date of tax registration. on the condition that such goods and services are used to make supplies that give the right to refund after the tax registration.

Notwithstanding the provisions of Clause (1) of this Article, the input tax may not be refunded in any of the following cases:

1. Receiving goods and services for purposes other than making taxable supplies.

2. The input tax related to the depreciated part of the Capital Assets before the date of tax registration.

3. If the services are received more than five years prior to the date of tax registration.

4. If a person transfers the goods to an applying state prior to the tax registration in the State.