Article 55
Recovery of Recoverable Input Tax in the Tax Period^[23][24]

Taking into consideration the provisions of Article 56 of this Decree-Law, the recoverable Input Tax may be deducted through the Tax Return relating to the first Tax Period in which the following conditions have been satisfied:

1. If any of the following cases has occurred:

   1. The Taxable Person receives and retains the Tax Invoice as per the provisions of this Decree-Law, provided that the Tax Invoice includes the details of the supply related to such Input Tax, or keeps any other document pursuant to Clause 3 of Article 65 of this Decree-Law in relation to the supply on which Input Tax was paid.

   2. [The Taxable Person imports the Goods, and receives and retains invoices and Import documents in accordance with the provisions of this Decree-Law and its Executive Regulation in relation to the Import on which Input Tax was paid or declared.

   3. The Taxable Person imports the Services, and receives and retains invoices in accordance with the provisions of this Decree-Law and its Executive Regulation in relation to the Import on which Input Tax was declared.] ^[G40]

2. The Taxable Person pays the Consideration or any part thereof, as specified in the Executive Regulation of this Decree-Law.

3. [The Taxable Person must retain the Tax Invoice in accordance with the Electronic Invoicing System, where it is required to be issued or has been issued in the format of an Electronic Invoice.] ^[G41]

4. Any other condition as may be prescribed by the Cabinet based on the proposal of the Minister.

If the Taxable Person entitled to recover the Input Tax fails to do so during the Tax Period in which the conditions stated in Clause 1 of this Article have been satisfied, he may include the recoverable Input Tax in the Tax Return for the subsequent Tax Period.