Article 36 - Mandatory registration for non- resident Person

A Non-Resident Person who is not registered with the Bureau, and who is obliged to pay Tax in the Kingdom, shall apply to the Bureau for registration within thirty days from the first Supply on which that Person was obligated to pay Tax, either directly or, following the approval of the Bureau, by appointing a Tax Representative who conducts all obligations stipulated in the Law and these Regulations.

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