Cabinet Decision No. 100 of 2024 amends Article 58 of the VAT Executive Regulations, providing detailed rules for the Capital Asset Scheme. This scheme mandates the monitoring and adjustment of input tax incurred on capital assets over a period of ten years for buildings and five years for other assets. The Decision outlines the specific calculation methodology for annual adjustments based on the change in taxable use. It also establishes procedures for handling assets that are sold, destroyed, or transferred as part of a business, or when a taxable person deregisters, ensuring correct tax treatment throughout the asset's adjustment period.