|
|
Art. 67.
- (1)
- The right to deduct the tax credit shall occur for the tax period during which the person received the tax invoice, the tax debit notice or the customs declaration, being exercised through its accounting and reporting in the purchase log and the return for the same tax period.
- (2)
- The right of deduction shall not occur, where the tax invoice or the tax debit notice was issued prior to the date of registration of the customer or importer under this Law, unless this Law provides otherwise.
|
|
