Article 20 stipulates a key exclusion for the purposes of tax registration. It clarifies that the value derived from the supply of Capital Assets belonging to a Person in Business shall not be factored into the calculation to determine whether that person exceeds the Mandatory Registration Threshold or the Voluntary Registration Threshold. This provision effectively isolates revenue from the sale of major assets, such as property or equipment, from the regular operational turnover. Consequently, a business is not required to register for tax based solely on the proceeds from the disposal of its capital assets, ensuring registration is linked to core business activities.