Article 26

The Authority or any other government entity authorized according to clause (5) of the previous Article shall issue a single tax card to each person required to register according to the provisions of the Law and this Regulation. This card shall include the following information:

1. The name and address of the taxpayer.

2. The tax number.

3. The commercial registration or license number.

4. The number of branches.

5. The start date of activity or income generation.

6. The issuance and expiration dates of the tax card.

The Authority shall not issue a tax card for income tax purposes to non-resident taxpayers with a permanent establishment in the state.