Article 57 outlines the provisions for the recovery of Input Tax by Government Entities and Charities. A Cabinet Decision, issued upon the Minister's recommendation, determines which specific entities are entitled to full recovery. For Government Entities, this applies to Input Tax paid for sovereign activities. For Charities, it pertains to Input Tax paid for their Relevant Charitable Activities. The article establishes key exceptions, making tax non-recoverable if it is excluded under the Executive Regulation of the Decree-Law, or if it was paid for goods and services used to make Exempt Supplies. This provision was updated by Federal Decree-Law No. 18 of 2022.