What is the criteria for considering an Unincorporated Association as a Taxable Person according to this Decree-Law?
For the purposes of this Decree-Law, an Unincorporated Association will not be considered a Taxable Person unless an application is made under Clause 8 of this Article, and subject to any conditions prescribed by the Minister. Persons conducting a Business as an Unincorporated Association will be treated as individual Taxable Persons.