Cabinet Decision No. 100 of 2024 amends Article 14 of the VAT Executive Regulation, clarifying the procedures for cancelling tax registration. It establishes a 20-working-day deadline for registrants to apply for deregistration upon meeting specific conditions. The Decision outlines the two primary conditions for the Federal Tax Authority's approval: ceasing to make taxable supplies or having taxable supplies fall below the Voluntary Registration Threshold for the preceding 12 months. It empowers the Authority to initiate deregistration if a registrant fails to apply. The amendment details the effective date of cancellation and reinforces obligations like filing a final return.