The Authority shall cancel the registration of any tax group in any of the following cases:

1. If the persons registered as a tax group no longer meet the conditions for their registration as a tax group in accordance with the Decree-Law.

2. If there is no longer an association among the registered persons as a tax group based on their economic, financial and organizational practices.

3. If there are serious reasons for believing that permitting the continuance of the registration as a tax group would enable the tax evasion or significantly reduce the tax revenues of the Authority.

The Authority shall amend the composition of persons registered as a tax group as follows:

1. A member shall be removed from a tax group if such member meets the conditions set forth in Clause (1) of this Article [or whence it ceases to engage in the taxable supplies] ^[G16].

2. A member shall be added to a tax group if the Authority believes that the activities carried out by such person are deemed as part of the business practiced by the tax group in accordance with Clause (7) of Article 10 of this Resolution.

The representative member of a tax group shall notify the Authority in case that any member is no longer eligible to be part of the tax group, within (20) working days as of the date of being non-eligible.

If the Authority decides to cancel or amend the registration of a tax group, it shall give notification of such decision and its effective date to the representative member within (10) working days as of the date of such decision.

If a taxable person is no longer a member of a tax group, the Authority shall assign a new tax registration number to such person or re-activate the tax registration number thereof before joining the tax group, and shall treat the same as a registrant immediately following the withdrawal from the tax group.