Article 62 outlines the procedure for correcting Output Tax amounts after a supply. If the tax due exceeds the tax calculated by the Registrant, a new Tax Invoice for the additional amount must be issued, and the difference is accounted for in the tax period when the increase was identified. Conversely, if the calculated tax exceeds the tax due, the Registrant must issue a Tax Credit Note. An amendment by Federal Decree-Law No. 18 of 2022 stipulates this credit note must be issued within 14 days of the events specified in Clause 1 of Article 61.