Master Franchisee shall be and remain registered for value added tax with appropriate governmental authorities throughout the initial term and any renewal thereof as per applicable legislation in the Territory. Master Franchisee also shall cause and ensure each of its Unit Franchisees to be and remain registered for value added tax with appropriate governmental authorities throughout the initial terms of their Unit Franchise Agreements and any renewal thereof. Master Franchisee shall, throughout the initial term and any renewal thereof, deliver to Spinneys legible copies of all value added tax returns and/or other sales related tax or duty returns immediately following the lawful date for submission of such returns to appropriate governmental authorities and provide copies of any value added tax assessments to Spinneys immediately following receipt from appropriate governmental authorities. The parties understand and agree that all of Master Franchisee’s rights, and Spinneys’ obligations, under this Agreement shall cease if Master Franchisee shall not register, or shall cease to be registered, for value added tax as per applicable legislation in the Territory.