Any person who is not liable to be registered in accordance with the provisions of this Part may apply for the tax registration voluntarily in the following cases:

1. If such person proves, at the end of any given month, that the value of supplies set forth in Article 19 hereof or the taxable expenses incurred during the previous twelve months has exceeded the Voluntary Registration Threshold.

1. If it is expected, at any time, that the value of supplies set forth in Article 19 hereof or the taxable expenses to be incurred during the next thirty days will exceed the Voluntary Registration Threshold.