A. The Bureau may register two or more legal Taxable Persons that are resident in the Kingdom, as one Tax Group, on their request and after meeting the following conditions:
1. All Persons shall be related.
2. All Persons shall be registered for Tax purposes at the date of applying for registration as a Tax Group.
B. A Person shall not be a member of more than one Tax Group in the Kingdom.
C. Each member of the Tax Group shall be jointly liable for the Tax due by the group, as well as for the Tax obligations arising during his Tax Group membership.
D. Transactions undertaken between members of the same Tax Group shall not be considered Supplies for Tax purposes.
E. Members of the Tax Group shall not withdraw from the group before a period of at least twelve months has passed from the date of joining the Tax Group.
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