Article 5 - Rejection of the Tax Registration Application

The Authority may reject a Tax Registration Application in the two following instances:

1. if it finds that the applicant has no intention to conduct any of the activities specified in Clause 2 of Article 2 of the Decree-Law, or

2. if the applicant fails to provide the required information and data.

If the Authority rejects the Tax Registration application, the Authority shall inform the Person of its rejection decision within (20) twenty business days of receiving the application, according to the procedures stated in [the Tax Procedures Law].

[The Authority's rejection of the Tax Registration application shall not preclude the compliance of the Person to the provisions of the Decree-Law and this Decision, including making another application for Tax Registration when the Tax Registration conditions are met].