In the decision of Dr. mohammed ALhussien minister of finance, the registration standards in the Large Taxpayers Division determined according to the following principles:

- Each taxpayer of the real profit taxpayers category, who his yearly work number is 70 million S.P according to his report produced to the fiscal departments.

- Each taxpayer of the fixed income taxpayers category, who his yearly work number is 70 million S.P according to the decision of final taxation.

- Each taxpayer of any taxpayers categories, who his net yearly profit 5 million S.P according to his tax report produced to the fiscal departments or final taxation decision concerning the fixed income taxpayers.

-         Enterprises that have the following economic activities (banks-

Insurance and re-insurance corporations – sharing corporation of any activity)