Part 2 - General Provisions
Section 6 - Obligations of Ministries, Government Authorities and Other Parties
Article 16 bis
[GTL Notes: Tax Card Requirement for Government Transactions]
All ministries, agencies, public institutions, other public legal persons, and units of the administrative apparatus of the other state - and state-owned companies by more than 40% shall take the following into account when contracting or dealing with any taxpayer - in application of the provisions of this Law- or carrying on any action in his favor:
The taxpayer shall submit a copy or a photocopy of the valid tax card issued to it in accordance with Article (1)11 of this Law;
A copy or a photocopy of the tax card stamped with the seal of the contracting, transacting, or processing agency shall be enclosed with the contracting, transacting, or processing documents;
To notify the Authority of the cases where the contractor or the dealer or the seeker of procedure does not file a copy or a photocopy of the tax card stating reasons which have prevented such submission; provided that such a notification is furnished within the time limit and by taking into account the rules prescribed by the Executive Regulations of the Law.