Article 3 - Application for Tax Registration

1. For the purposes of Tax Registration, the Taxable Person shall meet the following rules and conditions:
a. Submit an application for Tax Registration that includes such information and data as required by the Authority, and submit through such means as specified by the Authority.
b. To provide a financial security, as specified by the Authority.
c. To comply with any additional requirements in terms of keeping records or reports or resolutions that the Authority specifies and issues.

2. The Authority shall respond to the Person’s application for Tax Registration within 20 business days of receipt of the application.

3. The effective date of Tax Registration shall be the first day of the month in which the Person starts to conduct activities listed in clause (2) of Article (2) of the Decree-Law.

4. The Authority may revise the value of the financial security submitted by the Taxable Person.

5. Any Person required to apply for Tax Registration under Article (5) of the Decree-Law may apply to be registered as a Warehouse Keeper subject to the conditions set out in Article (9) of this Decision.