Article 54 outlines the conditions for a Taxable Person to recover Input Tax for a specific Tax Period. The recoverable amount is the total Input Tax paid for goods and services intended for making taxable supplies, or supplies made outside the State which would be taxable if made within it. Recovery also extends to specific foreign supplies detailed in the Executive Regulation. The article permits recovery of tax paid on goods imported or acquired through another Implementing State, subject to conditions in the Executive Regulation. Notably, Input Tax paid per Clause 2 of Article 48 is not recoverable.