Article 25
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The taxpayer must register with the Authority and apply for a tax card according to Article 10(1) of the Law by submitting a request on the form prepared by the Authority, attaching the documents specified by the Authority, within sixty (60) days from the date of obtaining approval from the competent authority to start the activity, registration in the commercial register, or from the first day of income generation, whichever comes first, or on the same day of registration for any other tax purposes.

The Authority registers ministries, other government agencies, public authorities, and institutions, private associations and institutions, private charitable associations and institutions, and private institutions of public benefit subject to withholding tax according to the Law and these Regulations, issuing them a special registration number upon submitting the first statement of amounts withheld at source and paid to the Authority.

The Authority may register the taxpayer when registration conditions are met, and the taxpayer fails to submit a registration request within the deadlines specified in clause (1) of this Article, notifying the taxpayer accordingly, without prejudice to the obligation to pay the tax and the imposition of financial penalties due for the period before registration according to the Law and these Regulations.

If the taxpayer notifies the Authority of the cessation, transfer, or sale of the activity and settles their tax status for the activity according to the Law and these Regulations, the Authority issues the taxpayer a no-appeal certificate regarding this action.

The Authority may allow any other government entity to conduct registration when registering in the commercial register or issuing a commercial license, as applicable, according to the agreed mechanism.

[The registration and notification provisions in Article 10 of the Law apply to foreign projects practicing the activities specified in clause (3) of Article 1 of these Regulations.]^[G18]