Is corporate tax registration is mandatory for all the members of the tax group?

Is corporate tax registration is mandatory for all the members of the tax group?

The Parent Company and each Subsidiary that wants to form a Tax Group should have a Tax Registration Number for Corporate Tax purposes. Once the application for forming a Tax Group is approved by the FTA, that Tax Group will be issued a separate Tax Registration Number and this Tax Registration Number will be used for the Tax Group for Corporate Tax purposes.