Article 7 - Voluntary registration

1) A Resident Person in the Kingdom who is not required to register under the Agreement and the Law may apply to the Authority for registration in any of the following cases:

(a) the value of the Person’s Supplies or expenses during the then ended twelve months were equal to an amount not less than the Voluntary Registration Threshold,

(b) the value of the Person’s Supplies or expenses is expected to be not less than the Voluntary Registration Threshold within the following twelve months.

2) For the purposes of Voluntary Registration, the annual value of Supplies or expenses of a person shall be calculated in accordance with the provisions of the Agreement and the Law.

3) The Authority may, upon request for registration by an applicant, agree to deem such registration effective from an earlier or later date to the prescribed effective date provided the Person is eligible to be registered from that date.