The taxpayer should register with the Tax Department within 120 days of starting his tax liability. If the taxpayer doesn't register during this timeframe, the Tax Department shall be entitled to register him based upon the available information, and notifying him with the same by any method it deems appropriate.

The taxpayer should notify the Tax Department with any change in his activity or registration information within 120 days from occurrence of such change.

The taxpayer should submit deregistration application to the Tax Department if it permanently discontinues its operations within 120 days of the discontinuation or if he lost one of tax liability conditions.

The executive regulation defines the registration/deregistration mechanism, method of notification and all terms and conditions of enforcing provisions of this Article.