Cap. 406 Art. 13General provisions with respect to registrations.

(1) An application for registration or for the cancellation of a registration in accordance with this Part shall be submitted electronically through the established web portal designated by the

Commissioner for this purpose and shall contain the information requested therein.

(2) The Commissioner shall allocate a registration number to every person registered under articles 10, 11, 11A or 12 and shall make, through the established web portal designated by the Commissioner for this purpose, electronically available a registration certificate to every such person containing the registration number, the article under which the registration was made, the effective date of the registration and such other particulars as the Commissioner may deem appropriate. The Commissioner may change the registration number of any person as he may consider necessary and shall notify the said person of any such change.

(3) A registration number allocated under articles 10 or 12 shall have the prefix "MT" in accordance with ISO International Standard 3166 - alpha 2. A registration number allocated under article 11 shall not have such a prefix and shall not be treated for any purposes of this Act as a value added tax identification number.

(4) A registration number allocated under article 11A shall be the same registration number as that allocated to the person under article 10 or 11 in accordance with sub-article (3) but with the suffix "EX" added to it.

(5) When the registration of a person under articles 10, 11, 11A or 12 is cancelled, the Commissioner shall serve a notice on such person indicating the effective date of the cancellation.

(6) The cancellation of the registration of a person shall not relieve that person from any liability incurred in accordance with this Act by virtue of anything done before the date of the cancellation or from the obligation to submit an application for a fresh registration in any of the circumstances under which he is required to apply for registration in terms of any provision of this Part.

(7) A number of persons regarded as a single taxable person in terms of article 5(6) shall be registered as one (1) person.

(8) The Minister may by regulations exempt any person or class of persons from any of the provisions of this Part and may by such regulations make such an exemption subject to such conditions and limitations as may be prescribed.

(9) Any person registered under articles 10, 11, 11A or 12 shall, within fifteen (15) days from the occurrence of any of the following events, inform the Commissioner of such event electronically through the established web portal designated by the said Commissioner for this purpose and including any information requested therein:

(a) in cases where there is a change in circumstances that affects the particulars declared in the application for his registration under articles 10, 11, 11A or 12 or otherwise furnished to the Commissioner in connection with his registration or appearing in the registration certificate;

(b) in cases where there is the cessation or transfer of his economic activity or part thereof; or

(c) such other event as may be prescribed by the Commissioner.