Article (21) - Tax De-Registration Cases
A Registrant shall apply to the Authority for Tax Deregistration in any of the following cases:
1. If he stops making Taxable Supplies.
2. If the value of the Taxable Supplies made over a period of (12) consecutive months is less than the Voluntary Registration Threshold and said Registrant does not meet the condition stipulated in Clause (2) of Article (17) of this Decree-Law.