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| Article 18: |
All and every manufacturer whose
total value of sales of locally manufactured taxable and exempt goods during
the 12 months preceding date of enactment of this Law reached or exceeded L.E
54000, AND all and every supplier of taxable service(s) whose value of supplies
reached or exceeded said amount in same period SHALL, within the period
determined by the Minister, apply for registration of his / her name and
details on the form prepared therefor . For the purposes of this Law, each and
every productive family registered in the records of the Ministry of Social
Affairs shall be deemed A MANUFACTURER in accordance with provisions agreed
upon with the Ministry of Social Affairs . The Minister may amend the above
mentioned registration threshold. After enactment of this Law, all and every
natural or juridical person who becomes taxable under each phase of application
and whose value of supplies in any fiscal year or part thereof reached or
exceeded the registration threshold SHALL, within the period determined by the
Minister, apply for registration on the above-mentioned form and shall be
subject to the provisions of this Law as of the beginning of the month
following that in which the total value of his / her supplies reached or
exceeded the registration threshold. All and every importer and distribution
agent of taxable persons shall apply for registration. The Executive
Regulations shall specify the application form and the information to be
included therein as well as terms and conditions and rules of registration.
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| Article 19: |
The natural or juridical person who
does not reach the registration threshold may apply to the Department for
registration in accordance with terms and conditions and procedures specified
in the Executive Regulations. In such case, such person shall be taxable and
shall be subject to all provisions of this Law .
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| Article 20: |
The Department shall keep a
registration record including all details thereof after ensuring authenticity
of such details and shall issue a registration a certificate for each
registrant. The Executive Regulations shall specify terms and conditions, rules
and procedures concerning registration certificates and information included
therein.
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| Article 21: |
Each and every registrant shall
notify the Department in writing of any changes that may occur to details
previously presented in the application for registration within twenty one days
of occurrence of such changes.
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| Article 22: |
The Commissioner may cancel the registration in cases stipulated in the
Executive Regulations, in accordance with terms and conditions thereof .
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