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October 29, 2026
This provision details the VAT registration process under Article 8 of the Implementing Regulations. Applicants must submit a prescribed form with minimum information, including official name, address, CR number, and value of annual supplies. The Authority may request verification documents, allowing 20 days for submission, and can refuse invalid applications. Upon successful registration, a certificate with a Tax Identification Number is issued. Taxpayers must notify the Authority of any information changes within 20 days. A key compliance requirement, amended by recent resolutions, is to display the registration certificate visibly at all business premises and electronic stores.
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