This text clarifies the rules for determining the tax due date for Value Added Tax under specific circumstances as stipulated in Article 20 of the Implementing Regulations. It specifies the date of supply for continuous supplies of goods and services, establishing the tax point as the earliest of the invoice date, payment due date, or actual payment, with a backstop of at least once every twelve months. The article also defines the tax point for non-continuous supplies of utilities like oil, gas, and electricity, and for deemed supplies arising from the cessation of a taxable person's economic activity.