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August 14, 2026
Cabinet Decision No. 198 of 2025 amends Article 3 of the Excise Tax Executive Regulation on applying for Tax Registration. A Taxable Person must apply through the means specified by the Authority, provide financial security and comply with additional record and reporting requirements, and the Authority responds within twenty business days. The amendment fixes the effective date of registration for Persons registering under Article 5 of the Decree-Law, and empowers the Authority to register a non-compliant Person on its own initiative from the first day of the month in which the obligation arose.
Title Three - Registration
Article 3 - Application for Tax Registration
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