1. The Registrant shall submit to the Authority an application for the Tax deregistration in any of the following cases: a. If he ceases to make Taxable Supplies. b. If the value of the Taxable Supplies made during the period of (12) twelve consecutive months is less than the Voluntary Registration Threshold, and the case set out in Clause (2) of Article (17) of this Decree-Law is not applicable to him. 2. The Authority may issue a Tax deregistration decision where it is convinced that the retention of tax registration would adversely affect the tax system's integrity, pursuant to the conditions and controls set forth in the Executive Regulations of this Decree-Law. 3. The Tax deregistration shall not invalidate the Authority's right to claim any tax due or administrative fines.
Interpretation and application must be checked against the official text and current version.