If a capital asset is supplied or imported by a taxable person, the latter shall assess the period of use of such asset and make the necessary adjustments to the Input Tax paid pursuant to the Capital Assets Scheme.

A taxable person shall keep the records related to capital assets for at least ten years.

The Executive Regulations of this Decree-Law shall determine the following:

1. Capital assets subject to the provisions of this Decree-Law and their estimated useful life.

2. The method of adjusting capital assets and the periods for which adjustments should be made.

3. The cases where the period for keeping records of capital asset records is extended.