The tax authority may cancel a person's VAT registration in the following cases:
• The person had neither the obligation nor the right to register for VAT.
• The taxable person is included in the list of inactive taxpayers.
• The shareholders or associates have committed criminal tax offences.
• The taxable person has failed to submit VAT returns for at least six consecutive months.
• The taxable person has submitted VAT returns with nil value for six consecutive months.
• The taxable person is assessed as having a high fiscal risk.
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Web page updated on 17 Mar 2025 15:32
