Article 96 - Appointing a Tax Representative

A. A Non-Resident Person obliged to register in the Kingdom may appoint a Tax Representative in the Kingdom, who is licensed by the Bureau, by an application submitted to the Bureau on a form prepared for this purpose. The Tax Representative shall meet the conditions stipulated in Article 98 of these Regulations, and the Bureau shall issue its decision on the application for appointment within thirty days from the date of the submission of the application.

B. The Tax Representative shall be jointly liable with the Taxable Person for all Tax obligations of the latter, and shall replace him in the relationship with the Bureau from the date the Bureau approved his appointment as Tax Representative.

C. The Bureau shall be entitled to pursue the Tax Representative by legal means to collect Tax due by the Non-Resident Person.

D. Where the Tax representation has terminated because the Non-Resident Person ceased to carry out his activity in the Kingdom, the appointment of another Tax Representative, the termination of the representation term or any other reason, the Tax Representative shall remain subject to the obligations in the Law with respect to transactions made during the period of his legal representation until the date of termination.