Article 6 – The Procedures of Tax Registration, Deregistration, and Amendment of Registration Data
-
A Tax Registration application shall be submitted to the Authority in the form and manner approved by it, and the Authority may specify any supporting documents to be submitted for that purpose.
-
The Authority shall review the Tax Registration application in accordance with the rules adopted by the Authority in this regard.
-
Tax Registration shall be finalised by issuing the Tax Registration Number for the applicant or by reactivating a previous Tax Registration Number if the applicant has a suspended Tax Registration Number.
-
A Registrant shall notify the Authority, in the form and manner approved by it, within (20) twenty Business Days of any change to its data kept with the Authority, including:
- Name, address, and email address.
- Trade licence activities.
- Legal entity type, partnership agreement for unincorporated partnerships and articles of association or its equivalent.
- Nature of the Business of the Registrant.
- The address from which any Business is conducted by the Registrant.
-
A Tax deregistration application shall be submitted to the Authority in the form and manner approved by it, and the Authority may specify any supporting documents to be submitted for that purpose.
-
The Authority shall review the Tax deregistration application, in accordance with the rules approved by it in this regard.
-
In cases where the Registrant does not submit a deregistration application, the Authority may deregister such Registrant in accordance with the controls and procedures stated in the Tax Law.
-
Tax deregistration shall be finalised by suspending the Tax Registration Number.
-
The Authority shall notify the Person of its Tax Registration, deregistration, or reactivation based on the mechanism adopted by the Authority in this regard.