What situations would require an individual or organization to register for Corporate Tax and obtain a Tax Registration Number under this Decree-Law?
The Authority may require the relevant Person under paragraphs (e), (f), (g), (h) and (i) of Clause 1 of Article 4 of this Decree-Law, or the Unincorporated Association, as applicable, to register for Corporate Tax and obtain a Tax Registration Number for the purposes of an exemption from Corporate Tax or for purposes of Clause 6 of Article 53 of this Decree-Law.