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10.     Issue of Certificates

          The authority prescribed shall issue,-

          (a)     a certificate of VAT registration on Form VAT 105; or      

          (b)     in the case of a Start–up business, a notice on Form VAT 106 in addition to Form VAT 105;        

          (c)     in the case of TOT dealer, a certificate of TOT registration on Form TOT 003.