Article 37 - Registration application

A. The registration application shall include, at a minimum, the following information:

1. The name and address of the applicant.

2. The email address to be used for correspondence with the Bureau.

3. The commercial registration number and the customs registration number, if applicable.

4. Details regarding the applicant's Economic Activities.

5. The date of commencing the activity and the date of meeting the conditions for mandatory registration.

6. Value of actual and expected annual Supplies for registration purposes.

7. Reference to the nature of the Supplies made and whether they are exempt from Tax or subject to the zero rate.

8. Reference as to whether the applicant is an exporter, showing the ratio of annual exports to total annual Supplies.

9. Details of authorised signatories of the Taxable Person for Tax purposes.

B. Where the application has been accepted, the Bureau shall issue a registration certificate to the Taxable Person which shall include the effective date of registration together with the Tax Registration Number. In the event the registration certificate is lost or damaged, the Taxable Person shall obtain another registration certificate.

C. The Taxable Person shall place the registration certificate issued by the Bureau in a visible place in his establishment.