This decision establishes staggered deadlines for Corporate Tax registration based on the taxpayer's category. For resident juridical persons existing before the decision, deadlines are determined by their license issuance month, spanning from 31 May 2024 to 31 December 2024. Specific deadlines are also set for newly incorporated entities, non-resident persons with a Permanent Establishment or nexus in the state, and natural persons whose turnover exceeds the specified threshold. Failure to register within these prescribed timelines will lead to administrative penalties as outlined in Cabinet Decision No. 75 of 2023.