Article 8 of the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax, issued by Cabinet Decision No. 37 of 2017, deals with Tax Registration on the introduction of the Tax. It provides that Tax Registration shall start from the date specified by the Authority. Where it appears to the Authority that a Taxable Person has not notified it of his obligation to register for Tax in accordance with Clause 1 of the Article, the Authority may register him with effect from the date the Decree-Law comes into force.