Article 52 details the tax deregistration process. A Person with a Tax Registration Number must file a deregistration application upon cessation of their business, whether by dissolution, liquidation, or otherwise, within the timeline prescribed by the Authority. A key prerequisite is that the Person cannot be deregistered until all due Corporate Tax, Administrative Penalties, and required Tax Returns have been filed and fully settled. The Authority determines the effective date of deregistration and holds the power to deregister a non-compliant Person based on available information if they fail to apply.