Article 55, subject to Article 56, outlines the conditions for a Taxable Person to deduct recoverable Input Tax via a Tax Return. The deduction is permissible in the first Tax Period where specific conditions are met. These include receiving and retaining a valid Tax Invoice or equivalent import documentation for goods and services, as specified by the Decree-Law and its Executive Regulation. Furthermore, the Taxable Person must have paid the consideration. If the recovery is not claimed in the relevant period, it may be included in a subsequent Tax Return. The Cabinet may also prescribe additional conditions.