The Tax Procedures Act, 2015
A person who ceases trade or to be required to be registered shall apply
for deregistration -:
The Commissioner is
- 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
- given 6 months to respond to a deregistration application.
- failure to which the deregistration is deemed successful.