(1) A taxable person is a person who is registered or is required to register under section 12 of this Act or a Regulation made under this Act.
(2) Where a person is required to register under section 12(1), 12(6), 12(7), or 12(9), that person is a taxable person from the date specified for that person under section 13(6)(a) and (b).
(3) Where a person who applies for registration under section 12(5) and is registered under section 13(2), that person is a taxable person from the date specified under section 13(6)(c).
(4) Where a person is required to register under section 12(10) that person is a taxable person from the date specified in section 13(6)(d).