Article 22 mandates that the Regulations shall specify the detailed framework for tax deduction. This includes establishing the terms and conditions for deducting tax, the methods for calculating deduction rates, and the rules for treating non-deductible Input Tax as zero. The Regulations will also address Input Tax incurred for non-Economic Activities, the evidence required for lost or damaged goods, and the period for deducting tax on services received before registration. Furthermore, it covers deducting tax on capital assets based on their net book value at registration and alternative proofs for tax due without a compliant Tax Invoice.