Article 19 – Calculating the Tax Registration Threshold
To determine whether a Person has exceeded the Mandatory Registration Threshold and the Voluntary Registration Threshold, the total of the following shall be calculated:
- The value of taxable Goods and Services.
- The value of Concerned Goods and Concerned Services received by the Person unless covered by Clause 1 of this Article.
- The value of the whole or relevant part of Taxable Supplies that belong to a Person if he has, wholly or partly, acquired a Business from another Person who made the supplies.
- The value of Taxable Supplies made by Related Parties pursuant to the cases stated in the Executive Regulation of this Decree-Law.