This service guide explains the formal procedure for Value Added Tax Deregistration with the United Arab Emirates Federal Tax Authority. It details the specific scenarios permitting deregistration, such as business cessation, sale of the business, or taxable supplies falling below the voluntary registration threshold. The document outlines the rigorous documentary evidence required for each scenario, including cancelled trade licences, financial turnover templates, and final audited statements. It strictly mandates that taxpayers submit the deregistration application within twenty business days from the date the obligation to deregister arises to ensure compliance.