S.L. 406.16 Art. 2Registration of taxable persons providing taxable or exempt with credit supplies of goods or services. L.N. 524 of 2010. Cap. 406.

Taxable persons providing taxable or exempt with credit supplies of goods or services who are not registered or who had been de-registered by virtue of the Value Added Tax (Exemption from Registration) Regulations, 2010, shall register or re-activate their registration as the case may be, under article 10 or article 11

of the Value Added Tax Act according to their preference or eligibility by not later than the 30th June 2015.

*See regulation 1(2) of these Regulations, as originally promulgated.