Two or more persons practicing the business may apply for the tax registration as a tax group if the following conditions are satisfied:

1. Each of them shall have a business establishment or fixed establishment in the State.

2. The relevant persons shall be related parties.

3. One or more persons practicing the business in a partnership shall control the others.

The Executive Regulations of this Decree-Law shall define the cases where the Authority may reject the application for registering the tax group.

No person who practices the business shall have more than one Tax Registration Number, unless otherwise provided for in the Executive Regulations.

If the related parties fail to apply for the tax registration as a tax group in accordance with Clause (1) of this Article, the Authority may assess their relation based on their practice of the business on an economic, financial and organizational basis and register the same as a tax group if it verifies their relation in accordance with the controls and conditions established by the Executive Regulations of this Decree-Law.

The Authority may cancel the registration of the tax group under the provisions contained in this Article, in accordance with the conditions laid down in the Executive Regulations of this Decree-Law.

The Authority may make amendments to those registered as a tax group by adding or removing some persons, upon request of the taxable person or in accordance with the cases set out in the Executive Regulations.