1. The Authority may refuse an application for deregistration in the following cases:
a. If it appears to the Authority that the Person applying for deregistration has the intention to conduct any of the activities referred to in Clause (2) of Article (2) of the Decree-Law within the subsequent (12) months.
b. The Person does not prove to the Authority that he is no longer a Person responsible for Due Tax according to Article (4) of the Decree-Law.
c. Less than (6) six months have passed since the Person was registered for Tax in accordance with the provisions of Article (3) of this Decision.
2. If the Authority rejects the Deregistration Application, then the Authority shall notify the Person with its decision within (20) business days, in accordance with the procedures of the Federal Law No. (7) of 2017 referred to.
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