Article 38 establishes the principle of tax-inclusive pricing for all Taxable Supplies. It mandates that any advertised price must incorporate the applicable Tax, ensuring transparency for the end consumer. This means the price displayed is the final price payable. The article also delegates authority to the Executive Regulation of the Decree-Law to specify any particular instances or circumstances where prices may be advertised exclusive of Tax. This provision aims to prevent misleading pricing and standardises how costs are presented to the public for goods and services that fall within the scope of this tax legislation.
Title 5 - Rules Pertaining to Supplies
Chapter 4 - Value of Supply
Article 38 Tax-Inclusive Prices
In the case of a Taxable Supply, the advertised price shall include the Tax. Instances where prices do not include the Tax shall be determined by the Executive Regulation of this Decree-Law.
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