This Decision clarifies which persons are exempt from registering for Corporate Tax. The specified categories include Government Entities, Government Controlled Entities, Persons in Extractive Businesses (meeting Article 7 conditions), and Persons in Non-Extractive Natural Resource Businesses (meeting Article 8 conditions). It also exempts certain Non-Resident Persons without a Permanent Establishment in the UAE that derive only State Sourced Income. The exception for the first four categories is conditional; they must register if they become a Taxable Person under the Corporate Tax Law, ensuring targeted application of registration requirements to active taxable entities.