Article 8 - Application for registration

1) An application for registration must be made by completion of the form prescribed by the Authority.

2) Any application must contain the following minimum information:

a) official name of the legal Person or natural Person and ID information if the Person is a natural Person,

b) physical address of regular abode or place of business,

c) email address,

d) existing electronic identification number issued by the Authority, if any,

e) commercial registration number, if any,

f) value of annual Supplies or annual expenses,

g) effective date of registration, or any alternative effective date requested.

3) The Authority may request the Person to provide documentation, in electronic or physical form, to verify that the information in the application is valid and that the Person is eligible to be registered. The Person must be given twenty (20) days, as a minimum, from the date of request to provide this documentation.

4) The Authority may refuse an application for registration where it does not have evidence that the application is valid or that the Person is eligible to be registered. A notification of refusal must be provided to the Person making the application.

5) Upon acceptance of the registration, the Authority will issue a certificate of registration to the Person in a notification. This certificate will state the date on which the registration takes effect, and the Tax Identification Number.

6) The Authority will maintain a register containing the relevant details of all Taxable Persons who are registered in the Kingdom.

7) Where any of the Taxable Person’s information changes from that provided in the application or otherwise currently recorded, that person is required to notify the Authority of the change within twenty (20) days of that change taking place.

8) A Resident Person who is a Taxable Person and who is registered with the Authority must display the registration certificate at such Taxable Person’s main place of business and branches in a manner that is visible to the general public.