Under Article 65, a Registrant must issue an original tax invoice for every Taxable Supply and Deemed Supply. The invoice is to be delivered to the Recipient of Goods or Services; for a Deemed Supply with no recipient, it must be retained in the Registrant's records. The Executive Regulations detail specific requirements, including data content, electronic invoicing procedures, and exceptions. The article also mandates that any person who collects an amount as tax must remit it to the Authority. An amendment requires registrants under the Electronic Invoicing System to issue and transmit invoices in electronic form.