Article 5, amended by Federal Decree-Law No. 19 of 2022 and No. 7 of 2025, governs Tax Registration. It prohibits a Person from conducting any activity listed in clause 2 of Article 2 of the Decree-Law before registering for Tax purposes. The Person liable for the Due Tax under paragraphs (a) and (c) of clause 1 of Article 4 must apply to the Authority for Tax Registration in accordance with the Tax Procedures Law within 30 days of the end of any month in which he carried out or intended to carry out such activities. The Executive Regulation determines the effective date of registration.