The tax authority may cancel a person's VAT registration in the following cases:
- Ìý
•ÌýÌýÌýÌý The person had neither the obligation nor the right to register for VAT.
- Ìý
•ÌýÌýÌýÌý The taxable person is included in the list of inactive taxpayers.
- Ìý
•ÌýÌýÌýÌý The shareholders or associates have committed criminal tax offences.
- Ìý
•ÌýÌýÌýÌý The taxable person has failed to submit VAT returns for at least six consecutive months.
- Ìý
•ÌýÌýÌýÌý The taxable person has submitted VAT returns with nil value for six consecutive months.
- Ìý
•ÌýÌýÌýÌý The taxable person is assessed as having a high fiscal risk.
- Ìý
•
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Web page updated on 24 Aug 2024 13:05