Article 5 - Rejection of the Tax Registration Application

1. The Authority may reject a Tax Registration Application in the following instances:
a. If it finds that, the applicant has no intention of conducting any of the activities listed in Clause (2) of Article (2) of the Decree-Law.
b. If the applicant fails to provide the required information and data.

2. If the Authority rejects the Tax Registration Application, the Authority must inform the Person of its decision within 20 business days of receiving the application according to the procedures stated in Federal Law No. (7) of 2017 referred to.

3. If the Authority rejects the Tax Registration Application, the Person may:
a. Request a reconsideration according to the procedures stated in Article (27) of Federal Law No. (7) of 2017 referred to.
b. Submit another Tax Registration Application under Article (3) of this Decision.