Article 17 – Registration when the Decree-Law Comes into Force
1. A Person who will be a Taxable Person on the date the Decree-Law comes into force must apply for Tax Registration prior to the Decree-Law coming into effect as per the timelines as announced by the Authority.
2. The effective date of registration of the Taxable Person is 1 January 2018 if he so notifies them of the liability to Tax Registration under Clause 1 of this Article.
3. Where a Person has registered for Tax prior to the Decree-Law coming into effect, the Person shall be subject to the same rights and obligations as if the Tax Registration was processed after the Decree-Law has come into effect.