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Cabinet Decision No. 39 of 2019, Article 25, mandates that all taxpayers register with the Authority within 60 days of obtaining approval to start an activity or generating income. This includes government agencies, public institutions, and non-profits subject to withholding tax. The Authority reserves the right to register taxpayers automatically if they fail to comply, without waiving penalties. It also allows for registration through other government entities. These requirements extend to foreign projects and establish the basis for issuing a 'no-appeal certificate' upon activity cessation or sale.
Article 25
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