Article 11 - Application to form a Tax Group

1) An application to form a Tax Group must be made by a Taxable Person. This Person is the representative member of the Tax Group and will have the primary obligation to comply with the obligations and the rights of the group on behalf of all members of the group without prejudice to the joint liability of the other members of the Group.

2) An application to form a Tax Group must be made using the application form approved by the Authority. This form must contain the minimum information on all members of the group as indicated in article eight of these Regulations.

3) The Authority may request that the Tax Group representative provides any documentation, in electronic or physical form, to verify that the information contained in the application is valid and that the Persons are eligible to be registered as a Tax Group. The representative legal 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 the information contained in the application is not valid or the legal Persons are not eligible to be registered as a Tax Group. A notification of refusal must be provided to the Person making the application.

5) The Tax Group establishment takes effect from the first day of the month following the month in which the application is approved or such later date as determined by the Authority.

6) If the application is approved, the Authority will issue a new Tax Identification Number to the Tax Group representative on behalf of the Tax Group, and suspend the existing Tax Identification Numbers of members who are individually registered.