The business should send the National Taxing Authority a Form FDA 3602A (MDUFA
Foreign Small Business Certification Request, for a Business Headquartered Outside the
United States), with Section I and II fully completed. Each National Taxing Authority may
require the business to provide additional information and evidence needed by the National
Taxing Authority to determine the gross receipts or sales it will report in the National Taxing
Authority Certification for the business.
