A Tax Warehouse licence expires in any of the following cases: 1. The Licensee ceases to satisfy a licensing condition in this Regulation. 2. The licence term ends without renewal. 3. A judgment declares the Licensee bankrupt. 4. A Licensee that is a legal person is liquidated or dissolved, its term expires, or its legal personality ceases for any reason. 5. The licence is shown to have been obtained by fraud, forgery, deception or incorrect data or information. 6. The Licensee dies while the licence is valid and no heir applies to replace the Licensee within 60 days after death, or an application is made but the heirs do not satisfy this Regulation's conditions. 7. At the Licensee's request, provided that all obligations under the Law and this Regulation have been discharged and inventory reports and balances of Excise Goods in the warehouse through the day before the request are submitted with a statement of Tax due.
Interpretation and application must be checked against the official Arabic text and the current version.