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July 30, 2026
Article 51 mandates Corporate Tax registration for all Taxable Persons with the Federal Tax Authority (FTA). The FTA prescribes the form, manner, and timeline for registration to obtain a Tax Registration Number. The Authority may also require certain Exempt Persons, as listed in Article 4, and Unincorporated Partnerships to register. It grants the FTA discretionary power to register a Person based on available information if they fail to comply with this obligation. Such a registration would be effective from the date the Person first became a Taxable Person, ensuring comprehensive compliance with the law's provisions from inception.
Chapter 16 - Tax Registration and Deregistration
Article 51 - Tax Registration
[GTL Notes]
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