A person who will be taxable on the date of entry into force of the Decree-Law, shall apply for tax registration prior to such date according to the dates as announced by the Authority.

The effective date of registration of the taxable person shall be 1 January 2018, if such person notifies the Authority of his obligation to register for the tax in accordance with Clause (1) of this Article. ^[G18]

If a person registers for the tax prior to the date of entry into force of the Decree-Law, such person shall have the same rights and be subject to the same obligations as if he had registered for the tax after the date of entry into force of the Decree-Law.