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August 14, 2026

Article 6 - Tax Deregistration

  1. A Registrant shall [make an application to the Authority for his Tax deregistration] within (30) thirty days from the date he is no longer responsible for the Tax under Article 4 of the Decree-Law.

  2. [In the event that the Registrant ceases carrying out the activities mentioned in Clause 2 of Article 2 of the Decree-Law, he shall be deemed not responsible for Tax from the day following the expiry of (6) six months from the date he ceased carrying out those activities, unless it is proven to the Authority that he intends to carry out these activities within the next (6) six months.]

  3. The Authority shall deregister the Registrant effective from the day on which he was no longer [responsible for Tax.]

  4. The Authority shall respond to the Registrant's application to deregister within (20) twenty business days of receipt of the application.

  5. [The Authority may deregister the Registrant without him submitting a request to do so in the following two cases:

    1. if it finds that the Registrant is no longer responsible for the Tax in accordance with the provisions of this Decision, or

    2. if maintaining the Tax Registration would prejudice the integrity of the Tax system, in accordance with the controls specified by the Authority in this regard.]

  6. [The Authority must inform the Registrant of the Tax deregistration or the initial approval of the request to deregister, within (5) five business days from the date of the Tax deregistration that occurred in accordance with Clause 5 of this Article or the issuance of the initial approval for its deregistration, as the case may be.]

  7. For the purposes of Tax deregistration, the Registrant shall comply with the following controls and conditions:

    1. settle all Tax due under the provisions of the Decree-Law,

    2. settle all Administrative Penalties due according to the provisions of the Decree-Law and [the Tax Procedures Law], and

    3. submit all Tax Returns due according to the provisions of the Decree-Law and [the Tax Procedures Law].

  8. [The Tax deregistration shall not preclude the compliance of the Person with the provisions of the Decree-Law and this Decision, including making another application for Tax Registration when the Tax Registration conditions are met.]