Article 57 - Taxpayers Registration

Every person subject to tax in accordance with this Law shall register with the Department before the end of its first fiscal year.

The provisions of this Article shall not apply to taxpayers subject only to final withholding tax in accordance with Article 68 of this Law.

A fine not less than 1,000 riyals and not exceeding 10,000 riyals shall be imposed for failure to register. The Regulations shall specify the restrictions and amount of fine for different categories of taxpayers.