Article 9 - Registration provisions applying to specific circumstances

1) A Person who at any time has annual Supplies made in the Kingdom whose value exceeds the Mandatory Registration Threshold which are exclusively zero-rated Supplies, is excluded from the requirement to register. A Person who falls under this paragraph may elect to apply to register voluntarily.

2) In cases where two or more Related Persons carry on similar or related activities, the Authority may issue a notification requiring that the value of their annual Supplies be added within a specified duration, and this combined figure be used as each Person’s annual Supplies value.

3) Every Non-Resident Person who registers in the Kingdom must by itself or through a tax representative approved in accordance with article seventy-seven of these Regulations use the application form
prescribed by the Authority. The particulars of this tax representative, if any, must be listed on the application form.

4) A Non-Resident Person who changes their tax representative must notify the Authority within twenty (20) days of the change taking place.

5) Any activity exercised by a government body in its capacity as a public authority shall not be considered to be an Economic Activity for the purposes of the Law and these Regulations.

In cases where a government body, or an entity owned by the government, carries out activities which involve making Supplies of Goods or services in a capacity other than its capacity as a public authority, that government body or entity shall be regarded as carrying on an Economic Activity.

6) Employed and other Persons in so far as they are bound to an employer by contract or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer’s liability, are not considered to be carrying on an Economic Activity for the purpose of registration under the Law and these Regulations.

7) A Person who Supplies or intends to Supply Real Estate will be presumed to carry on an Economic Activity for the purpose of registration under the Law and these Regulations, except in cases where prior to the Supply the Real Estate was used or was intended for use as a permanent dwelling by the Person, or by a Person who is related to such Person within the meaning of the second paragraph of article thirty-seven of these Regulations.