A. The Mandatory Registration Threshold shall be thirty-seven thousand five hundred Dinars.
B. A Person required to register for Tax purposes shall apply for registration to the Bureau in accordance with the following deadlines:
1. Thirty days from the last day of the month during which the value of his annual Supplies in the Kingdom exceeds the Mandatory Registration Threshold.
2. Thirty days prior to the month during which the value of his annual Supplies in the Kingdom is expected to exceed the Mandatory Registration Threshold.
C. Registration shall take effect from the date specified on the registration certificate.
D. The Bureau shall automatically register the Taxable Person from the date his Supplies reached the Mandatory Registration Threshold if he fails to submit the application for registration within the deadlines specified in this Article. The registration provisions shall apply from such date and the Bureau shall notify him of his registration.
E. The Taxable Person shall be responsible for the Tax due on all Taxable Supplies and Imports effected prior to the date of registration where the registration was delayed in accordance with the provisions of this Article.