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.