Article 56 stipulates the conditions for recovering input tax incurred prior to tax registration. A registrant may claim this tax on their first tax return, applicable to goods and services supplied to, or imported by, them before the registration date. The core requirement is that these inputs must be subsequently used to make taxable supplies that permit tax recovery. The article explicitly disallows recovery in several instances, including when goods are used for non-taxable supplies, for the depreciated portion of capital assets, for services received more than five years prior, or for goods moved to another state before registration.