Effect of registration as a Tax Group – Article 12 – VAT Executive Regulations

Article 12 – Effect of registration as a Tax Group

1. Registration of Persons as a Tax Group shall result in the following:
   1. Any Business carried on by a member of the Tax Group shall be deemed to be carried on by the representative member and not by any other member of the Tax Group.
   2. Any supply made by a member of the Tax Group to another member of the same Tax Group may be disregarded.
   3. Any supply, taxable or otherwise, by a member of the Tax Group shall be deemed to be made by the representative member.
   4. Any Import of Concerned Goods or Concerned Services by a member of the Tax Group shall be deemed to be an import by the representative member.
   5. Any supply of Goods or Services to a member of the Tax Group from a Person who is not a member of the Tax Group is a supply to the representative member.
   6. Any Output Tax charged by a member of the Tax Group shall be deemed to be charged by the representative member.
   7. Any Input Tax incurred by a member of the Tax Group shall be deemed to be incurred by the representative member.
2. For the purposes of Clause 1 of this Article, all members of the Tax Group shall remain personally and jointly liable for any Payable Tax of the representative member.