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<h1>Advance Tax Deposit Required for Casual and Non-Resident Taxable Persons During Registration; Not Applicable for Normal Taxable Persons.</h1> Casual taxable persons and non-resident taxable persons must make an advance deposit of tax when applying for registration under the specified category. This deposit should equal the estimated tax liability for the registration period. If the registration extends beyond the initial ninety days, an additional advance tax deposit, equivalent to the estimated tax liability for the extended period, is required. Normal taxable persons are not subject to this advance deposit requirement when obtaining registration.