17(1)  The right to deduct shall arise at the time when the deductible tax becomes chargeable.

17(2)  In so far as the goods and services are used for the purposes of his taxable transactions, the taxable person shall be entitled to deduct from the tax which he is liable to pay:

(a)value added tax due or paid within the territory of the country in respect of goods or services supplied or to be supplied to him by another taxable person;

(b)value added tax due or paid in respect of imported goods within the territory of the country;

(c)value added tax due pursuant to article 5(7)(a), 6(3) and 28A(6);

(d)value added tax due pursuant to article 28A(1)(a).

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