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Art. 66.
- (1)
- Registered persons shall be entitled to deduct partial tax credit for taxable supplies of goods or services or importation, where the goods or services are to be used for effecting both taxable and exempted supplies, and it is not possible to identify what portion of the goods or services will be used for taxable and exempted supplies respectively.
- (2)
- The right to partial tax credit shall occur for the tax period, during which the person acquires the goods or services or effects the importation. The amount shall be determined pursuant to the provisions of the Regulations on the enforcement of this Law.
- (3)
- The amount of the partial tax credit used under par. 2 shall be subject to adjustment through the annual return, pursuant to the provisions of the Regulations on the enforcement of this Law, on the basis of the actual ratio between the exempted and taxable turnover throughout the year.
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