The Tax Procedures Act, 2015

Chapter 4

Deregistration (s.10)

A person who ceases trade or to be required to be registered shall apply for deregistration -:

  • within 30 days of ceasing to be required.

  • the Commissioner shall notify the person in writing.

  • the commissioner may on his own motion and by notice in writing deregister a person including :-

    • a dead person

    • a liquidated company

    • any other person who ceases to exist

The Commissioner is

  • given 6 months to respond to a deregistration application.

  • failure to which the deregistration is deemed successful. @2014-2021 All rights reserved
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