This decision outlines registration and exemption application timelines for persons exempt under Article 4(1) of the Corporate Tax Law. Persons under paragraph (e) must register by 1 October 2023. Those under paragraphs (f), (g), (h), and (i) must register by 1 June 2024. They can then apply for exemption within 60 business days from the end of the tax period in which they first met the exemption conditions. The exemption is generally effective from the start of that tax period, though the FTA reserves the right to set an alternative effective date.