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VAT deregistration (Zambia)

58 Zambia

A business must make a VAT deregistration application within 30 days if any of the following circumstances apply:

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•�� The taxable supplier's turnover falls below the VAT registration threshold in the course of an accounting year.
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•�� There is a change in the legal status of an entity (eg a partnership is dissolved).
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•�� The business ceases

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