There are a number of situations where a tax officer may cancel the registration of a VAT registered person. The main reasons for doing so are as follows:
- Ìý
•ÌýÌýÌýÌý A body corporate is closed down, sold or transferred or otherwise ceases to exist.
- Ìý
•ÌýÌýÌýÌý A sole proprietor closes the business or dies.
- Ìý
•ÌýÌýÌýÌý A firm is dissolved or the partner dies.
- Ìý
•ÌýÌýÌýÌý A registered person ceases to carry on taxable transactions.
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Web page updated on 17 Mar 2025 15:24