Article 53 of the GCC Common VAT Agreement outlines the obligation for each Member State to issue a Tax Identification Number (TIN) to a Taxable Person upon their registration for tax purposes. This provision mandates the allocation of a unique identifier to facilitate tax administration and compliance. The article further clarifies that the specific rules, conditions, and procedures governing the issuance of the TIN are not determined at the individual state level. Instead, these provisions are to be established and harmonised across the region by the GCC Ministerial Committee, ensuring a consistent approach to taxpayer identification.