Article 5 - Mandatory registration of Non-Residents obligated to pay Tax in the Kingdom

1) A Non-Resident Person who is not registered with the Authority but is obligated to pay Tax on Supplies made or received by that Person in the Kingdom must apply to the Authority for registration within thirty (30) days of the first Supply on which that Person was obligated to pay Tax.

2) The registration of a Person who registers under the first paragraph of this article takes effect from the date of the first Supply on which the Non-Resident Person was obligated to pay Tax.