Tax Procedures Law

Article 6 — Article (6) Tax Registration, Deregistration and Amendment to Data

Chapter Two: Tax Registration

1.The Taxable Person may submit the registration application to the FTA pursuant to the provisions set forth in the Tax Law. 2.The Registered Person shall: a.Include its Tax Registration Number in all communications and transactions with FTA and third parties according to the provisions of the Tax Law. b.Notify FTA according to the form and mechanism designated by FTA of the occurrence of any case that may require amendment to the information related to its Tax Register kept at FTA, within twenty (20) business days from the occurrence date of such case. c.Submit a deregistration application in accordance with the relevant provisions in the Tax Law. 3.The Executive Regulations shall determine the Tax Registration and deregistration procedures as well as the amendment to its data. 4.Government bodies in charge of granting business licenses shall notify FTA upon granting any license, no later than twenty (20) business days from the issuance date of the license, as stipulated in the Executive Regulations.

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