For the purposes of importing relevant goods, the provisions of Clause (1) of Article 48 of the Decree-Law shall apply if the following conditions are met:

1. At the time of importation, the taxable person can prove his tax registration.

2. The taxable person has sufficient details for the Authority to verify the importation and the tax to be due thereon and is able to provide the same to the Authority upon request.

3. The taxable person provides the Authority with its own customs registration number issued by the competent Customs Department, and such Customs Department verifies the importation in accordance with the rules laid down by the Authority.

4. The taxable person cooperates with, and complies with any rules imposed by, the Authority in respect of the importation.

If the conditions stipulated in Clause (1) of this Article are not met, the taxable person shall calculate the tax in respect of the importation in accordance with Clause (1) of Article 50 of this Resolution.

If the taxable person who has a place of residence in the State receives a supply of goods or services, and the place of supply is in the State, from a supplier who has no place of residence in the State and does not charge a tax on the supply, the supply shall be treated as being of relevant goods or relevant services subject to Clause (1) of Article 48 of the Decree-Law.

If Clause (1) of Article 48 of the Decree-Law applies, the taxable person shall:

1. charge the tax on the value of the relevant goods or relevant services at the rate which would be applicable if the supply of the relevant goods or relevant services is made by a taxable person within the State.

2. declare and pay the due tax in the tax return which relates to the tax period in which the date of supply for the relevant goods or relevant services takes place.

If the taxable person calculates the due tax in accordance Clause (1) of Article 48 of the Decree-Law, such taxable person shall keep the following documents relating to the supply: ^[G52]

1. The supplier's invoice containing the details and consideration paid for the relevant goods or relevant services; ^[G53]

2. In case of relevant goods, a statement issued by the relevant Customs Department showing the details and value of the relevant goods.