Article (6)
Tax Registration, Tax De-registration and Amendment of Data related Thereto
1. A non-registered Taxable Person or any other Person who has the right to register shall apply for registration under the relevant provisions of the Tax Law.
2. A Registrant shall:
a. Include his TRN in all correspondence and transactions with the Authority or with others in accordance with the provisions of the Tax Law.
b. Inform the Authority, as per the form prepared by the latter, of the occurrence of any circumstance that might require the amendment of information related to his Tax record kept by the Authority,within 20 business days from the occurrence of such circumstance.
c. Apply for de-registration in accordance with the relevant provisions of the Tax Law.
3. The Executive Regulation of this Law will specify the procedures for Tax Registration, de-registration, and amendment of the Tax registration data with the Authority.
4. The governmental entities concerned with licensing businesses shall notify the Authority within a time limit of a maximum (20) business days from the date of issuance of any licence of the fact and according to the provisions of the Executive Regulation of this Law.
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