The General Department of Taxation (GDT) issued the Instruction No. 27185 on Display of Tax Registration Documents at Business Premises on 14th November 2022.

The Instruction states that owners, directors and managers of enterprise shall display the following valid tax registration documents at their business premises:

(i) Head office of an enterprise:
– Tax registration certificate or confirmation letter of tax registrarion; and
– Patent tax certificate

(ii) Domestic branch
– Certificate of company’s branch; and
– Patent tax certificate

The Instruction also states that breach of this Instruction will be deemed as obstruction of tax law and be subject to penalty as stated in Article 133 of the Law on Taxation.