The taxpayer submitted tax returns for the prescribed tax periods as of January 2018, and these returns included supplies related to real estate owned individually to the taxpayer, as well as real estate owned in partnership with another person.
The taxpayer’s partner was not added to the tax registration from the beginning due to the absence of his name as an owner in all real estate.
The taxpayer registered a new account with the partner on the directives of the Federal Tax Authority during an audit and re-filed the tax returns under the new account.
Source Wasel and Wasel
