A. The value of the annual Supplies made by each Related Person shall be added to determine the total value of the annual Supplies for registration purposes in the Kingdom.
B. Related Persons must have financial, economic and regulatory ties.
C. If the total value of annual Supplies exceeds the Mandatory Registration Threshold, each of the Related Persons concerned shall apply individually to the Bureau for registration and the Bureau may register such Persons with immediate effect, when it is proven that they segregated their business to avoid registration for Tax.
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