Article 79 - Tax Registration Data

A registration application must be submitted on the prepared form to the Tax Administration, accompanied by the data and documents, including the following:

1. The name of the UPE of the MNE Group and the jurisdiction in which it is located.

2. The ownership structure of the MNE group.

3. The financial year of the UPE of the MNE Group.

4. The names of all Entities subject to Tax (Top-Up Tax) in the State.

5. The FS of the MNE group, including data that proves whether or not the Revenue Threshold has been met.

6. Identification of the DCE’s name and submission of approval from all in-scope Entities in the State for the appointment.

7. Any other relevant documents or information requested by the Tax Administration, provided that the Taxpayer is obligated to submit them within 30 days from the date of the request.