The Unified Tax Procedures Law, promulgated by Law No. 206 of 2020, specifies tax registration procedures, as Article 25 of the law stipulates that every taxpayer or taxpayer must submit to the competent tax office an application for registration within thirty days from the date of starting the activity or from the date of submission. For value-added tax, as the case may be, this application shall be submitted on the form prepared for this purpose, manually or by any electronic means that has legal validity, attaching to it the necessary documents specified by the executive regulations of this law.
In accordance with the article, the tax office shall review the registration application, and if it becomes clear that it does not fulfill the required data, it shall notify the taxpayer or taxpayer on the form prepared for this purpose to complete the data within fifteen days from the date of notification by any of the means stipulated in the first paragraph of this article. In the event that the taxpayer does not submit Or the taxpayer requests the registration referred to, the tax office will register it based on the data or information available to it, and notify him of the registration within five working days, without prejudice to criminal liability.
Non-taxpayers whose sales do not reach the legally prescribed registration limit are obligated to register on the authority’s electronic system in exchange for an annual fee determined by the Minister of Finance not to exceed five hundred pounds. The collection of this fee stops when the registration limit is reached.
According to Article 26, each taxpayer or taxpayer is assigned a unified tax registration number for all types of taxes to which he is subject, and the Authority, the taxpayer or taxpayer, and other entities and establishments are obligated to use it in all transactions, and it is recorded on all notifications, records, documents, invoices, and any other correspondence.