Every taxpayers shall be registered with the Secretariat General of Taxation at the Ministry of Finance through notification of the relevant data on the form prepared for this purpose within sixty days from the beginning of its establishment or commencement of the activity, whichever is earlier, whether by presenting the risks directly at the Secretariat's headquarters or registering through its electronic portal.

 In case of failure to register, the law shall authorize the Secretary General of Taxation to impose a fine not exceeding RO 2,000.