Article (13)
 

(a) A person who supplies taxable goods or services shall be required to register with the Department by filling in the

     form prepared for this purpose by whichever is earlier of the following dates:

(1)  At the commencement of a new business relating to taxable supplies if it appears to him that his taxable

      turnover during the twelve months following the commencement date may exceed the threshold set by

      virtue of the provisions of Article (14) of this Law.

(2)  At the end of any month if taxable turnover during the twelve consecutive months then ending has reached

      the threshold set by virtue of the provisions of Article (14) of this Law.

(3)  At the end of any month during which it appears that his taxable turnover during the twelve consecutive

     months ending by the end of the subsequent month may reach the threshold set by virtue of the provisions

     of Article (14) of this Law.

(b)  A person who imports taxable goods or services shall be liable to apply for registration on the form prepared for

      this purpose within 30 days of the first taxable import whatever is the amount of his import, unless such import is

      made for private purposes.

(c) Where a taxable person fails to register with the Department at the dates prescribed under this Law, the Director

      may agree to register him as from the date on which he is liable to registration in accordance with the provisions of

      paragraph (a) of this Article.

(d) The Department shall record the registration applications submitted by virtue of paragraph (a) of this Article in a

      special register prepared for this purpose after they are checked and validated. A registration certificate shall be

      handed to every registered person thereby.

(e) A registered person shall be required to notify the Department in writing of any alterations in the particulars

     contained in the registration application within 30 days of their occurrence.

(f) The Minister shall, by Executive Instructions, determine the form of registration application, the particulars to be

     contained therein, the conditions, rules, time limits, announcements and procedures of registration, as well as the

     certificate to be issued thereat.

Article (14)
 

(a)  Registration threshold shall be specified by Regulations to be made by virtue of this Law.

(b) A person whose taxable turnover is below the threshold may be entitled to apply for registration with the

      Department. In this case the registration provisions made under this Law shall fully apply to him.

(c) Notwithstanding the provisions of any other legislation, in case where more than one person are associated in

     supplying goods or services while no one of them is registered and their taxable supplies are of the same nature and

     they carryout their businesses together or in one location, then for the purposes of the registration threshold they

     shall be considered as one person when accounting for their taxable turnover.

(d) Registration of a taxable person shall be cancelled by a decision made by the Director in any of the following cases:

(1) When it is established that the taxable person is no longer making any taxable supplies in accordance with

     the provisions of this Law.

(2) When the taxable person applies for having his registration cancelled that he became no longer liable to registration under this Law. Cancellation of registration shall be effective as of the end of the tax period during which he applied for cancellation.

(e)      (1) Tax shall be payable on all taxable goods possessed by the person upon cancellation of his registration according to the provisions of paragraph (d) of this Article. Tax thereon shall be accounted for by reference to whichever is lower, the market price or the cost at the time of cancellation.

          (2) The person whose registration was cancelled according to the provisions of paragraph (d) of this Article shall be required to submit a final tax return and pay the tax and any other sums due to the Department on the prescribed dates.

(f) In case where the taxable supplies made by the taxable person are entirely zero-rated, the Director may, upon the

    person’s request, decide to exempt that person from registration. Should any change occurred afterwards where

    any of his supplies became otherwise taxable, then that person would be required to reapply for registration within

    30 days of the date on which the change occurred.