Two or more legal Persons may apply to register as a Tax Group, for VAT purposes in the Kingdom if the following requirements are met:
a) each legal Person is resident in the Kingdom and carries out an Economic Activity,
b) fifty percent (50%) or more of the capital of each legal Person, or ownership or control of fifty percent (50%) or more of the voting rights or value, in both or all of the legal Persons, is held by the same Person or group of Persons, whether, in any of the foregoing cases, directly or indirectly,
c) at least one of the legal Persons is a Taxable Person.
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