VAT

Company ABC applied for VAT group registration with one sole proprietorship (Establishment) member in 2018, at the starting of VAT implementation. The company got the VAT group TRN and after 2 years there was some conflict between group members. Hence, Representative members closed business and run away from the group(without completing the de-grouping/de-registration process). Now Sole Establishment wants to separate/de-register from the group. But it has not had revenue details, which have been submitted during the periodically returns. Hence, when it is applying for de-registration, FTA is asking for financial (turnover details).

Current situation: -

Representative member is not available (Business stopped and there is no business)

Since last 2020, there are no VAT filings. VAT filings are pending for the last year.

The sole establishment firm wants to leave the group (It is conducting business but not charging VAT). It wants to go for standalone VAT TRN.

As a member of a group, it is a sole establishment, which does not fall VAT group eligibility conditions. Is it possible that absence of the representative member, can Sole Establishedment leave/remove from group?

Kindly do suggest.