Under the UAE income tax framework, Article 23 establishes a key procedural constraint on voluntary tax deregistration. It stipulates that any entity registered for tax purposes under the provisions of Article 17 is prohibited from applying to deregister for a period of twelve months following their initial date of tax registration. This provision ensures a minimum duration of tax compliance and administrative stability after an entity formally enters the tax system. It effectively prevents immediate or short-term reversals of registration status, mandating a one-year commitment before a deregistration request can be submitted to the competent tax authorities.