Article 63 of the Decree-Law specifies the procedure for tax adjustments when a Registrant issues a Tax Credit Note. This action is taken to correct the Output Tax initially charged to a recipient of goods or services. The article stipulates a dual effect: for the Registrant issuing the note, the tax amount specified is treated as a reduction of their Output Tax. For the Recipient of Goods or Services, the same amount is considered a reduction of their recoverable Input Tax. This reduction for the recipient must be accounted for in the tax period during which the Tax Credit Note was received.