Government Entities as determined in a Cabinet Decision issued under Clause 2 Article 10 of this Decree-Law, shall apply for Tax Registration and may not be deregistered except by a Cabinet Decision at the suggestion of the Minister.
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Article 16 mandates that Government Entities, as defined by a Cabinet Decision issued under Clause 2 of Article 10, must apply for Tax Registration. This provision establishes a compulsory registration framework for specific state-related bodies. Critically, once registered, these entities cannot be deregistered from the tax system except through another specific Cabinet Decision. This decision for deregistration must be initiated based on a formal suggestion from the Minister. The article thereby creates a stringent, high-level process for both the inclusion and removal of Government Entities from the tax roll, ensuring significant ministerial and cabinet oversight over their tax status.
Title 4 - Tax Registration and Deregistration
Article 16
Tax Registration of Government Entities
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