Value Added Tax Act (Cap. 406), article 13

13. (1) An application for registration or for the cancellation of a registration in accordance with this Part shall be submitt ed electronically through the establ ished 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 sh all 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 nu mber, the article under which the registra tion was made, the effective da te of the registration and such other par ticulars as the Commissioner may deem appropriate. The Commissioner may change the registration numbe r of any person as he may consider necessary and shall notify the sa id person of any such change. (3) A registration number alloca ted under articles 10 or 12 shal l have the prefix "MT" in accordan ce with ISO International Stand ard 3166 - alpha 2. A registration number allocated under article 1 1 shall not have such a prefix and shall not be treated for any purpose s 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 un der article 10 or 11 in accordance wi th sub-article (3) but with th e 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 su ch person indicating the effectiv e date of the cancellation. (6) The cancellation of the regis tration of a person shall not relieve that person from any lia bility incurred in accordance w ith this Act by virtue of anything done before the date of the cancellat ion or from the obligation to submit an application for a fresh regist ration in any of the circumsta nces under which he is required to apply fo r 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 s uch regulations make such an exemption subject to such conditions a nd limitations as may be prescribed. (9) Any person registered under articles 10, 11, 11A or 12 shall , 18 CAP. 406.] VALUE ADDED TAX within fifteen (15) days from the occurrence of any of the foll owing events, inform the Commissioner of such event electronically th rough the established web portal designated by the said Commissioner for this purpose and including any in formation requested therein: (a) in cases where there is a change in circumstances that affects the particulars declared in the application for hi s 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. Further classification of registered persons. Substituted by: X. 2003.10.