Cabinet Decision No. 52 of 2017
Part 3 - Registration
[Article 14 BIS - Cancellation of Tax Registration to Safeguard Tax Scheme Integrity [10]
The Authority may decide to cancel a tax registration if it determines that maintaining the registration would compromise the integrity of the tax scheme, under any of the following conditions:
The registrant does not meet the tax registration requirements as outlined in the Decree-Law.
The registrant does not submit an application to the Authority to cancel its tax registration as specified in Clause (1) of Article 21 of the Decree-Law, or the registrant initiates a cancellation application but does not complete it.
Any other conditions specified by the Authority.
Before canceling the tax registration, the Authority shall verify the registrant's ineligibility for tax registration.
The Authority's cancellation of the tax registration shall not affect the registrant's obligations under the Decree-Law and this decision, including the requirement to submit a new tax registration application upon meeting the necessary conditions.] [G15]