1. Any Taxable Person shall register for Corporate Tax with the Authority in the form and manner and within the timeline prescribed by the Authority and obtain a Tax Registration Number, except in circumstances prescribed by the Minister. 2. For the purposes of an exemption from Corporate Tax under this Decree-Law or for purposes of Clause (6) of Article (53) of this Decree-Law, the Authority may require the relevant Person under paragraphs (e), (f), (g), (h) and (i) of Clause (1) of Article (4) of this Decree-Law, or the Unincorporated Association, as applicable, to register for Corporate Tax and obtain a Tax Registration Number. 3. The Authority shall, at its discretion and based on the information available to the Authority, have the ability to register a Person for Corporate Tax effective from the date the Person became a Taxable Person.
Interpretation and application must be checked against the official text and current version.