The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 23

When any of the following circumstances applies to the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 of the Act, tax shall be declared and paid pursuant to Article 16 of the Act:1. The specifically selected good is processed in the factory into a non-taxable specifically selected good.2. The manufacturer makes personal use of a specifically selected good that it manufactures for sale.3. The specifically selected goods are in stock and the taxable amount has not yet been paid on them at a time when the manufacturer applies for cancellation of registration.