This Article establishes specific exceptions to the definition of a 'supply' as outlined in Articles 5 and 6 of the Decree-Law. It stipulates that two primary transaction types are not considered supplies for tax purposes. The first is the sale or issuance of any voucher, provided the consideration received does not surpass its advertised monetary value, as specified in the Executive Regulation. The second exception covers the transfer of a whole business, or an independent part thereof, to a Taxable Person who intends to continue its operation. The Executive Regulation may specify additional non-supply transactions.