Article 46 of the VAT Implementing Regulations establishes the cash accounting basis as an exception to the standard invoice basis detailed in Article 45. It permits eligible Taxable Persons, including government entities, with annual taxable supplies not exceeding SAR 5 million, to apply to calculate Net Tax based on actual payments. The Article outlines the application process, eligibility criteria (excluding those with recent VAT violations), and adjustment procedures for transitioning between accounting methods. It mandates that Taxable Persons using this basis must only account for Output and Input Tax upon the receipt or making of payment.