Article 13, as amended by Federal Decree-Law No. 18 of 2022, establishes the conditions for mandatory tax registration. A person with a Place of Residence in the State or an Implementing State must register if their total taxable supplies exceeded the Mandatory Registration Threshold in the previous 12-month period, or if it is anticipated they will do so in the next 30 days. Furthermore, any person without a Place of Residence in the State must register if they make taxable supplies and no other person is obligated to pay the due tax on these supplies.