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  Teacher Drwa
• Students 0/100 Students
• Category Tax
• 0 Modules 0 Lessons /0 Quizes

The Issue

Section 35 or 36 (7)(a) requires that a VAT-registered taxpayer who no longer qualifies to be registered should apply for deregistration immediately. Failure to apply attracts penalties.

The Problem

Many VAT-registered taxpayers who qualify for deregistration have not applied.

The Solution

This tutorial to guide you on how to do it. In the tutorial, we teach you how to;

1. Establish whether you qualify to be de-registered.
2. How to apply for VAT de-registration as a taxpayer.
3. Commissioner’s decisions for your application.
4. Reasons for Commissioner initiative to de-register a taxpayer.
5. Effective tax de-registration date.
6. The way forward after VAT de-register
7. De-registration offences.

The Benefits

1. Complying with VAT de-registration requirements.
2. Avoid extra tax payments (fines, penalties and interest).
3. Stop filing VAT returns.
4. Minimize tax-related stress.