With exception for taxpayers subject to final withholding tax, the following are required to register with the Authority for tax purposes:

1. Every person subject to tax under the Income Tax Law is required to register with the Authority before the end of their financial year.

2. Every person or agency, required to withhold tax under Article 68 of the Income Tax Law, including partnerships, must register with the Authority prior to making the first payment.

The Authority shall register government entities and public institutions.

For failure to register within the legally prescribed period, the Authority shall impose a penalty according to the following schedule: