Article 35 - Registration exceptions

A. The Taxable Person who intends to be excepted from registration shall apply to the Bureau for a registration exception, based on a form prepared for this purpose, and shall include the following information:

1. His name, information and address of his Place of Business in the Kingdom.

2. His commercial registration number.

3. His Tax registration number and any customs records, if applicable.

4. The type and description of the Economic Activity conducted by the Taxable Person, which shows that the Supplies made are subject to Tax at the zero rate.

5. The value of the actual and expected annual Taxable Supplies at the zero rate.

6. A pledge by the Taxable Person not to deduct Input Tax or claim any Tax refund during the period in which he is exempt from registration, if he is registered for Tax purposes at a later date.

B. The Bureau shall process the application for registration exception within thirty days from the date of submission of the application, and the Taxable Person shall submit any necessary clarifications and related documents to the Bureau upon their request.

C. The Bureau shall review the application to ensure that the conditions for exemption from registration are met and shall notify the Taxable Person of the acceptance or rejection of the application following its review.

D. Where a Taxable Person who is excepted from registration makes Supplies other than zero rated Supplies, he shall notify the Bureau within a period not exceeding thirty days from the commencement of such Supplies.

E. A Taxable Person who is excepted from registration and who no longer fulfils some or all of the conditions stipulated in this Article shall register for Tax purposes within thirty days from the date the exception from registration no longer applies.