This Decision by the ZATCA Board of Directors amends the conditions for VAT tax group registration in the Kingdom. It modifies Article 10 of the Implementing Regulations, specifically amending Paragraph 9 and adding a new paragraph to refine eligibility. The updated requirements mandate that each member be a resident with the right to register for VAT, and specifies ownership criteria (50% or more capital, voting rights, or market value). It also disqualifies entities licensed in special customs suspension zones or those eligible for refunds under Article 70, with specific exceptions for licensed real estate developers.