Article 45 - Deregistration

A. A Person obliged to deregister where one of the cases for deregistration has been met, shall submit a deregistration application, on a form prepared by the Bureau for this purpose, within thirty days from the date when the circumstances which oblige him to deregister occur.

B. The Bureau may request the Taxable Person to provide documentation which proves that he has ceased his Economic Activity or to provide proof of the value of his annual Supplies or his expected annual Supplies, or any other documentation it considers necessary to issue a decision on the application for deregistration.

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