Registration of Natural Persons

Contents

1. Glossary

2. Introduction

1. 2.1. Overview

   2.2. Purpose of this guide

   2.3. Who should read this guide?

   2.4. How to use this guide

   2.5. Legislative references

   2.6. Status of this guide

3. Tax Registration obligations

1. 3.1. Who is a Taxable Person?

   3.2. Who is a natural person?

   1. 3.2.1. Resident natural person

      3.2.2. Non-resident natural person

      3.2.3. What is a Business and a Business Activity?

      3.2.4. Business or Business Activities of a natural person that are subject to Corporate Tax

      3.2.5. When is a natural person not subject to Corporate Tax and thus not required to register for Corporate Tax?

   3.3. Calculation of Turnover

   1. 3.3.1. Definition of Turnover

      3.3.2. Tax Period

4. The Tax Registration process for Corporate Tax

1. 4.1. How to register

   4.2. The Tax Registration process

   1. 4.2.1. The Tax Registration processing timeline

   4.3. Key information and documentation requirements for Tax Registration purposes

5. Other procedural aspects

1. 5.1. Persons already registered for Value Added Tax and Excise Tax

   1. 5.1.1. Tax Agents for Corporate Tax registering on behalf of another Person

      5.1.2. Persons not registered for Value Added Tax and Excise Tax

   5.2. Obligations once registered

   5.3. FTA power to register a Person for Corporate Tax

6. Deregistration

1. 6.1. Cessation of Business or Business Activity

   6.2. Death of a natural person

7. Updates and Amendments