The taxable base is deemed to be the consideration that the supplier of goods or services has or will collect for supplying these goods and services
Concerning the transactions mentioned in article 8 of this law, related to the self supply of goods, the purchase price of these goods and like goods is deemed to be the taxable base. When the determination of this price is impossible, the cost price at the date of carrying out such transactions, is deemed to be the taxable base.