All and every manufacturer whose total value of sales of locally manufactured taxable and exempt goods during the 12 months preceding date of enactment of this Law reached or exceeded L.E 54000, AND all and every supplier of taxable service(s) whose value of supplies reached or exceeded said amount in same period SHALL, within the period determined by the Minister, apply for registration of his / her name and details on the form prepared therefor . For the purposes of this Law, each and every productive family registered in the records of the Ministry of Social Affairs shall be deemed A MANUFACTURER in accordance with provisions agreed upon with the Ministry of Social Affairs . The Minister may amend the above mentioned registration threshold. After enactment of this Law, all and every natural or juridical person who becomes taxable under each phase of application and whose value of supplies in any fiscal year or part thereof reached or exceeded the registration threshold SHALL, within the period determined by the Minister, apply for registration on the above-mentioned form and shall be subject to the provisions of this Law as of the beginning of the month following that in which the total value of his / her supplies reached or exceeded the registration threshold. All and every importer and distribution agent of taxable persons shall apply for registration. The Executive Regulations shall specify the application form and the information to be included therein as well as terms and conditions and rules of registration.

The natural or juridical person who does not reach the registration threshold may apply to the Department for registration in accordance with terms and conditions and procedures specified in the Executive Regulations. In such case, such person shall be taxable and shall be subject to all provisions of this Law .

The Department shall keep a registration record including all details thereof after ensuring authenticity of such details and shall issue a registration a certificate for each registrant. The Executive Regulations shall specify terms and conditions, rules and procedures concerning registration certificates and information included therein.

Each and every registrant shall notify the Department in writing of any changes that may occur to details previously presented in the application for registration within twenty one days of occurrence of such changes.

The Commissioner may cancel the registration in cases stipulated in the Executive Regulations, in accordance with terms and conditions thereof .