Article 18 specifies the conditions for tax registration concerning a non-resident person. It explicitly prohibits a non-resident from including the value of goods and services imported into the State when determining whether they meet the threshold for mandatory tax registration. This rule is applicable only when the responsibility for calculating the tax on such imports rests with the importer, as outlined in Clause 1 of Article 48 of the governing Decree-Law. Consequently, non-residents cannot leverage these import values to qualify for registration if the tax mechanism shifts the calculation duty to the domestic importer, thereby clarifying the basis for registration obligations.