Article 47 - Processing the Deregistration application

A. The Bureau shall process the deregistration application within thirty days from the date of its submission and shall notify the applicant of its decision to approve or reject the application.

B. If the application to deregister is approved, the Bureau shall notify the registrant of the deregistration and shall not issue such notification until after the registered Taxable Person has:

1. Paid Tax and fines due by him.
2. Submitted all Tax Returns he was obliged to submit for the periods when he was subject to Tax.

C. The Bureau shall set the effective date for Tax deregistration in the deregistration decision.

D. In all cases, the deregistered Person must adhere to the following:

1. Refrain from presenting himself as a registrant under any circumstances.

2. Maintain books, records, and invoices related to his Supplies for a period of five years from the date of his deregistration and allow the Bureau’s employees to review them upon their request.