Article 60 establishes the Capital Assets Scheme, obligating a Taxable Person to manage the tax implications of supplied or imported Capital Assets. This involves assessing the asset's period of use and making necessary adjustments to the Input Tax paid. The article mandates a minimum record-keeping period of at least ten years for all related Capital Asset documentation. Furthermore, it delegates authority to the Executive Regulation of the Decree-Law to specify which assets are covered, their estimated useful life, the precise methods for tax adjustments and their corresponding periods, and any circumstances under which the record-keeping period may be extended.