Article 11
Cases of Deemed Supply

The following cases shall be a Deemed Supply:

1. A supply of Goods or Services, which constituted the whole assets of a Taxable Person's Business or a part thereof, but are no longer considered to be as such, provided that the supply was made without Consideration.

2. The transfer of Goods which constituted part of the Taxable Person's Business assets in the State to his Business in an Implementing State, or from the Taxable Person's Business in an Implementing State to his Business in the State, except in the case where the transfer of Goods:

   1. Is considered as temporary under the Customs Legislation.

   2. Is made as part of another Taxable Supply of these Goods.

3. A supply of Goods or Services for which Input Tax may be recovered but the Goods or Services were wholly or partially used for purposes other than Business. Such supply shall be considered as deemed only to the extent of the use for purposes other than Business.

4. Goods and Services that a Taxable Person owns at the date of Tax deregistration.