If a taxpayer is complaint with Phase 1 requirements, and was not yet notified by ZATCA to integrate, is the taxpayer required to implement Phase 2 requirements?

The taxpayer is not required to implement Phase 2 requirements until notified by ZATCA about the integration enforcement date of the taxpayer’s wave, in which the taxpayer is required to start following Phase 2 requirements.

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If a taxpayer is complaint with Phase 1 requirements, and was not yet notified by ZATCA to integrate, is the taxpayer required to implement Phase 2 requirements?