Article 6 - Tax Registration, Deregistration and Amendment of Registration Data

The Taxable Person must apply for registration with the Authority in accordance with the provisions of the Tax Law.

A Registrant must do the following:

1. Include his Tax Registration Number in all correspondence and transactions with the Authority and others in accordance with the provisions of the Tax Law.

2. Inform the Authority, in the form and manner prescribed by the Authority, of the occurrence of any event that might require the amendment of information related to his Tax record kept by the Authority, within (20) twenty Business Days from the occurrence of such event.

3. Apply for deregistration in accordance with the relevant conditions in the Tax Law.

The Executive Regulations will specify the procedures for Tax Registration, deregistration, and amendment of registration data.

The government bodies concerned with licensing a Person to conduct a Business shall notify the Authority within a maximum of (20) twenty Business Days of the issuance of any licence, in accordance with the provisions of the Executive Regulations .