GTL Summary:

Article 24 of UAE's Income Tax Decree-Law No. 3 of 1955 establishes the legal basis for regulating taxpayer registration. It mandates that the specific procedures, controls, and conditions for both tax registration and deregistration are to be determined by the Executive Regulation of the Decree-Law. This delegation of authority ensures a detailed administrative framework is in place. The scope of these regulations explicitly covers the processes for initial registration, subsequent deregistration, and the formal procedures for rejecting applications for either status. Therefore, taxable entities must consult the Executive Regulation for the definitive rules governing their registration obligations.