The Voluntary Registration Threshold shall be (AED 187,500) one hundred eighty seven thousand five hundred dirhams.

If a person applies for the tax registration voluntarily in accordance with the provisions of the Decree-Law, the Authority shall register such person with effect from the first day of the month following the month in which the application is submitted, or from such earlier date as may be requested by the person and approved by the Authority.

If a person applies for the tax registration voluntarily based on his expectation that the supplies thereof, in accordance with the Decree-Law, will exceed the Voluntary Registration Threshold during the next (30) thirty days, such person shall provide evidence of making taxable supplies or incurring taxable expenses which exceed the Voluntary Registration Threshold.

The Authority shall determine the evidence it deems necessary to ensure the person's eligibility for voluntary tax registration.

For the purposes of voluntary tax registration, the phrase 'Taxable Expenses' means expenses which are subject to the standard rate and incurred in the State by a person who has a place of residence in the State.

No person shall register voluntarily unless he provides the Authority with evidence that:

1. He practices a business in the State.

2. [He aims to engage in any of the supplies specified in paragraph (a), (b), or (c) of Article 54.1 of the Decree-Law.] ^[G11]