This provision, Article 18, addresses the legal consequences following the cancellation of a tax registration. It establishes that a person's obligations and liabilities, as stipulated under the relevant Decree-Law, are not extinguished upon de-registration. Any responsibilities that were applicable while the person was a registrant remain fully in effect. This ensures legal continuity and accountability, confirming that the cancellation of a tax registration is not a mechanism to evade duties or liabilities that arose during the registration period. The specific nature of these ongoing obligations is determined by the Decree-Law.
Document Type: ERS - Executive Regulations Law: VAT (FDL No 8 of 2017, as amended) Decision Number: 52-article-18 Year: 2017 Country: 🇦🇪 UAE Official Name: Article 18 - Obligations before Cancellation of Tax Registration
Last updated at: 2025-12-26 14:13:51 UTC
Part 3 - Registration
Article 18 - Obligations before Cancellation of Tax Registration
The cancellation of tax registration shall not exempt a person from his obligations and liabilities stipulated in the Decree-Law that were applicable while he was still a registrant.