Article 3 establishes the tax registration obligations for a Taxable Person conducting an Economic Activity in the Kingdom, in line with the Agreement. It mandates registration for those obligated and provides an option for voluntary registration for those who are not, subject to conditions in the Regulations. The Authority is tasked with issuing a registration certificate and maintaining a register of all registrants. The Regulations will define the specific terms, procedures, and timelines for registration, including cases for application rejection. Furthermore, the Regulations will stipulate the conditions under which a Taxable Person making exclusively zero-rated supplies may be exempted from registration.