A Tax Group shall select one of its registered members to act as the representative member of this Tax Group.
A request to register a Tax Group shall be made by the representative member of that Tax Group.
The Authority should make a decision regarding any application submitted for registration of two or more Persons as a Tax Group within the period of 20 business days starting with the day on which it was received by the Authority.
Where a request to form a new Tax Group is approved, the Tax Group registration shall be in effect according to the following:
From the first day of the Tax Period following the Tax Period in which the application is received;
From any date as determined by the Authority.
The Authority may refuse the application for registration as a Tax Group, in any of the following cases:
The Persons do not meet the requirements for Tax Group registration in accordance with the provisions of the Decree-Law and Article 9 of this Decision.
Where there are serious grounds for believing that if the registration as a Tax Group is permitted, it would enable Tax Evasion or significantly decrease Tax revenues of the Authority or increase the administrative burden on the Authority significantly;
Where any of the Persons included in the application is not a legal Person.
Where one of the Persons is a Government Entity specified under Article 10 and 57 of the Decree-Law and the other is not.
Where one of the Person is a Charity under Article 57 of the Decree-Law and the other is not.
The Authority may reject adding a Person to a Tax Group where that Person does not meet the requirements for Tax Group registration in accordance with the provisions of the Decree-Law or for the reasons mentioned under Clause 5 of this Article.
Where the Authority establishes that two or more Persons are in association as a result of their economic, financial and regulatory practices in Business, the Authority may register them as a Tax Group after considering the individual circumstance of each case, including the presence of the factors mentioned in Clause 2 of Article 9 of this Decision.
The Authority may only register a Person as part of a Tax Group under Clause 7 of this Article if the two following conditions are met:
The Person’s Business includes making Taxable Supplies or importing Concerned Goods or Concerned Services.
If all the Taxable Supplies or imports of Concerned Goods or Concerned Services of the Business by Persons carrying on the Business would have exceeded the Mandatory Registration Threshold.
The Authority may reject the application of registration as a Tax Group if there are serious grounds for believing that registering the Related Parties would significantly decrease Tax revenue.