Article 34 outlines the rules for determining the value of a supply of Goods or Services. If consideration is purely monetary, the value is the amount less the Tax. If consideration is partly or wholly non-monetary, the value is the monetary portion plus the market value of the non-monetary part, excluding Tax. For services received by a Taxable Person under the conditions of Article 48(1), the value is the market value of the consideration, excluding tax. Where consideration relates to matters other than the supply, the value is apportioned as specified in the Executive Regulation.