This ruling is issued pursuant to the authority granted under Section 84 of the Tax Administration Act (Law Number 3/2010) as amended by Law Number 14/2011. Unless otherwise stated, all legislative references are to the Goods and Services Tax Regulation (Regulation Number 2011/R-43) as amended by Tax Ruling Number 220-PR/TR/2011/8, TR-2012/G4, TR-2012/G5, TR-2012/G6, TR-2012/G7 and TR-2012/G10. This ruling is legally binding.

Introduction

1. This ruling amends section 3 of the Regulation.

Ruling

2. Amend section 3(a) as follows:

(a) Persons applying for registration under the Act shall submit a completed “GST Registration” (MIRA105) form together with the information and documents specified therein.

3. Repeal section 3(b).

Date of Effect

4. This ruling shall take effect from its date of issue.