This provision, Article 18, addresses the legal consequences following the cancellation of a tax registration. It establishes that a person's obligations and liabilities, as stipulated under the relevant Decree-Law, are not extinguished upon de-registration. Any responsibilities that were applicable while the person was a registrant remain fully in effect. This ensures legal continuity and accountability, confirming that the cancellation of a tax registration is not a mechanism to evade duties or liabilities that arose during the registration period. The specific nature of these ongoing obligations is determined by the Decree-Law.