A tax group shall nominate one of its registered members to act as the representative member of such tax group.

An application for registering a tax group shall be submitted by the representative member of such tax group.

The Authority shall decide on any application for registration of two or more persons as a tax group within 20 working days as of the date of receipt of the application.

If an application for forming a new tax group is approved, the registration of such tax group shall be valid according to the following:

1. From the first day of the tax period following the tax period during which the application is received;

2. From any date as determined by the Authority.

The Authority may reject the application for registration as a tax group in any of the following cases:

1. If the persons fail to meet the conditions prescribed for applying for registration as a tax group in accordance with the provisions of the Decree-Law and Article 9 of this Resolution.

2. If there are serious grounds for believing that if the registration as a tax group is permitted, it will enable tax evasion, or significantly decrease tax revenues of the Authority or increase the administrative burden on the Authority.

3. If any of the persons included in the application is not a legal person.

4. If one of the persons is a government agency in accordance with Article 10 and 57 of the Decree-Law and the other person is not.

5. If one of the person is a charity in accordance with Article 57 of the Decree-Law and the other person is not.

The Authority may reject an application for adding a person to a tax group if such person does not meet the conditions prescribed for applying for registration as a tax group in accordance with the provisions of the Decree-Law or for the reasons mentioned in Clause (5) of this Article.

If the Authority finds that two or more persons are in association as a result of their economic, financial and organizational practices in business, the Authority may register them as a tax group after considering the circumstances of each case, including the presence of the factors mentioned in Clause (2) of Article 9 of this Resolution.

The Authority may only register a person within a tax Group in accordance with Clause (7) of this Article if the two following conditions are met:

1. The business of such person shall include making taxable supplies or importing relevant goods or relevant services.

2. All the taxable supplies or imports of relevant goods or relevant services of the business by persons practicing the business shall exceed the Mandatory Registration Threshold.

The Authority may reject the application for registration as a tax group if there are serious reasons to suggest that such registration will significantly decrease the tax revenues.