Article 70 mandates that a Registrant must issue an original Tax Credit Note upon a reduction of Output Tax for any supply, as per Article 62, and deliver it to the recipient. In cases of Deemed Supplies, a similar note is required following an Output Tax reduction under Article 61, which the Registrant must retain. The article defers specific procedural details to the Executive Regulation, which will outline data requirements, electronic issuance protocols, and instances where a note is not required or may be substituted. A key amendment, introduced by Federal Decree-Law No. 16 of 2024, requires Registrants subject to Electronic Invoicing to issue Electronic Credit Notes.