The Mandatory Registration Threshold shall be (AED 375,000) three hundred, seventy-five thousand dirhams.

The person required to register for tax in accordance with the provisions of the Decree-Law shall submit the application for tax registration to the Authority within (30) days as of the date of being required to register.

If the person required to register for tax does not submit the application for the same, the Authority shall register such person with effect from the date of being required to register and shall impose the relevant penalties thereon in accordance with the [Tax Procedures Law.] ^[G10]

If supplies made by a person exceed, in accordance with the Decree-Law, the Mandatory Registration Threshold during the previous (12) twelve-month period, the Authority shall register the person with effect from the first day of the month following the month in which the person is obligated to register, whether or not such person applies for tax registration, or from such earlier date to be agreed upon between the Authority and the person.

If a person expects that the supplies thereof, in accordance with the Decree-Law, will exceed the Mandatory Registration Threshold during the next (30) thirty days, the Authority shall register such person with effect from the date on which there are reasonable grounds for believing that the person will be required to register as set forth in this Clause, whether or not the person notifies the Authority of the obligation to register for tax, or from such earlier date to be agreed upon between the Authority and the person.

If a person who does not have a place of residence in the State is required to register in accordance with the provisions of the Decree-Law, the Authority shall register him for tax with effect from the commencement date of making supplies in the State, whether or not the person notifies the Authority of the obligation to register for tax, or from such earlier date to be agreed upon between the Authority and the person.

A taxable person who delays the registration for tax purposes in accordance with the provisions of this Article shall be liable for calculating and paying to the Authority the due tax on all taxable supplies and imports made thereby before being registered.