Cabinet Decision No. 108 of 2023 amends Article 7 of the Excise Tax Executive Regulation, which sets the grounds for rejecting an application for Tax deregistration. The Authority may reject the application where it finds the applicant intends to conduct any of the activities stated in Clause 2 of Article 2 of the Decree-Law within the next twelve months, where the Person does not prove that he is no longer responsible for Due Tax, or where six months have not passed since his Tax Registration. Rejection must be notified within twenty business days.
Article 7 - Rejection of Tax Deregistration Application
The Authority may reject an application for deregistration in the following cases:
if it finds that the applicant for Tax deregistration has the intention to conduct any of the activities stated in Clause 2 of Article 2 of the Decree-Law within the next (12) twelve months,
the Person does not prove to the Authority that he is no longer responsible for Due Tax according to Article 4 of the Decree-Law, or
if (6) six months have not passed since the Person's Tax Registration in accordance with the provisions of Article 3 of this Decision.
If the Authority rejects the Tax deregistration application, the Authority shall notify the Person with its rejection decision within (20) twenty business days, in accordance with the procedures provided for in [the Tax Procedures Law].
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.
Click here to view details of the free plan and the subscriptions we offer.