The Chairman or a delegate may cancel a Tax Warehouse licence in any of the following cases: 1. The warehouse is not used, without permission or acceptable excuse, for up to 90 days from issue of the licence. 2. The limits or scope of the licence are exceeded. 3. Without Authority approval, the licence or resulting rights and obligations are assigned, or an action concerning the Licensee's legal form changes ownership or partners' interests. 4. The report referred to in Article 29 is not supplied. 5. The records and accounting books referred to in Article 29 are not kept. 6. Authority employees vested with judicial enforcement powers are deliberately obstructed in performing duties under the Law and this Regulation. 7. A licence condition is violated. The Authority must in every case notify the Licensee of cancellation by a method in Article 4, stating the reason. The Licensee may complain to the Chairman within 60 days after notice. No response within 30 days after submission is deemed a refusal.
Interpretation and application must be checked against the official Arabic text and the current version.