This service guide outlines the formal procedure for the Deregistration of Tax Groups with the United Arab Emirates Federal Tax Authority. It details the process for dismantling a consolidated Value Added Tax group, whether initiated voluntarily at the discretion of the group or mandatorily due to a failure to meet ongoing eligibility requirements. The document mandates the submission of comprehensive turnover declarations spanning the entire registration period. It explicitly states that the final tax return and corresponding payments must be settled within twenty-eight days of the effective deregistration date.