As amended by Federal Decree-Law No. 18 of 2022, Article 15 stipulates that the Tax Authority may grant an exception from tax registration to a taxable person upon request, provided their supplies are exclusively subject to the zero rate. If any business changes occur that could nullify the basis for this exception, the taxable person must inform the Authority according to procedures in the Executive Regulation. The Authority reserves the right to retroactively collect any due tax and associated administrative penalties if it determines that the taxable person was not legitimately entitled to the exception during that period.