Article 6 - Tax Deregistration

1. A Registrant shall notify the Authority of his Tax deregistration within (30) thirty days from when he is no longer responsible for the Tax under Article (4) of the Decree-Law.

2. The Authority shall deregister the Registrant effective from the day on which he was no longer the Person responsible for the Tax under Article (4) of the Decree-Law.

3. The Authority shall respond to the Registrant’s application to deregister within (20) business days of receipt of the application.

4. The Registrant, in order to be deregistered for Tax, shall comply with the following controls and conditions:
a. Settle all Tax due under the Decree-Law.
b. Settle all Administrative Penalties due according to the Decree-Law and Federal Law No.(7) referred to.
c. Submit all Tax Returns due according to the Decree-Law and Federal Law No. (7) of 2017 referred to.

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