1. Every Person, who has a Place of Residence in the State or an Implementing State and is not
already registered for Tax, shall register in the following situations:
a. Where the total value of all supplies referred to in Article (19) exceeded the Mandatory
Registration Threshold over the previous 12-month period.
b. Where it is anticipated that the total value of all supplies referred to in Article (19) will
exceed the Mandatory Registration Threshold in the next thirty (30) days.
2. Every Person, who does not have a Place of Residence in the State or an Implementing State and
is not already registered for Tax, shall register for Tax if he makes supplies of Goods or Services,
and where no other Person is obligated to pay the Due Tax on these supplies in the State.
3. The Executive Regulation of this Decree-Law shall specify the time limits that a Person has to
inform the Authority about his liability to register for Tax and the effective date of Tax
Registration.
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