Part 2 - General Provisions
Section 5 - Obligations of Taxpayer
Article 11
[GTL Notes: Obligations of the Taxpayer]
By virtue of the provisions of the Law, any taxpayer shall undertake to comply with the following:
To submit a request to the Authority to issue a tax card when carrying out the procedures of incorporation or for license to carry on the activity or entry in the commercial or industrial registers or other official registers in accordance with valid laws, rules and regulations, or procedures for obtaining the necessary license to carry on professional activity or entry in the records prepared by the competent Ministry for practitioners of professional activities.
The submission of the application shall be according to the form prepared for this purpose.
The Executive Regulations of the Law shall prescribe the rules governing the issuance, amendment, or renewal of the tax card; including data contained therein, the specified period of validity and the period for delivery; and without prejudice to the provisions of Article 201 (item 1) of this Law.
Notify the Secretariat of the Commercial Register, during the registration procedures in the Commercial Register, of the date relating to it, in particular the name, address, and name of the responsible employee, and any modification in this data.
Provided that it shall notify the Authority of the data relating to it-in cases that do not require registration in the Commercial Register-in particular the name, address, and any modification to this data, and the notification shall be made on the form prepared for this purpose within 60 (sixty) days from the date of incorporation or commencement of activity, whichever is earlier, and within 30 (thirty) days from the date of making any modification to the data.