1. A Taxable Person shall be obligated to register according to the Economic Activities carried out by the Taxable Person in the Kingdom and in accordance with the provisions stipulated in the Agreement.
2. A Person carrying out an Economic Activity, who is not obligated to register under the provisions of the Agreement, may voluntarily register provided that the Person complies with the terms and conditions stipulated in the Regulations.
3. The Authority shall issue a registration certificate to each registered Person and the Regulations shall determine the information which must be included in the certificate.
4. The Authority shall create a register containing the relevant details of each registered Person.
5. The Regulations shall determine:
a. The terms, conditions and procedures required for registration, its specified timelines, the cases for the rejection of a registration application and the procedures for notifying the registrant of the decisions issued by the Authority in relation to this.
b. The terms and conditions required to exempt a Taxable Person that provides only zero-rated Taxable Supplies from the obligation to register.
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