Article 15 – Deregistration of a Tax Group Registration or Amendment Thereof
1. The Authority must deregister a Tax Group if the following conditions are met:
- If the Persons who are registered as a Tax Group no longer meet the requirements for registration as a Tax Group in accordance with the Decree-Law.
- If there is no longer an association based on economic, financial and regulatory practices.
- If there are serious grounds for believing that if the registration as a Tax Group is permitted to continue, it would enable Tax Evasion or would significantly decrease Tax paid to the Authority.
2. The Authority shall amend the composition of a Tax Group in any of the following circumstances:
- A Person shall be removed from a Tax Group where the conditions in Clause 1 are met for that Person.
- A Person shall be added to a Tax Group where the Authority establishes that a Person’s activities should be regarded as part of the Business carried out by a Tax Group in accordance with Clause 7 of Article 10 of this Decision.
3. The representative member of a Tax Group shall notify the Authority if any member of the Tax Group is no longer eligible to be part of the Tax Group, within 20 business days of the ceasing to be eligible.
4. Where the Authority decided to either deregister a Tax Group or amend a Tax Group registration, it shall give Notification of that decision and its effective date to the representative member within 10 business days of making such decision.
5. Where a Taxable Person is no longer a member of a Tax Group, the Authority shall issue it with a new individual Tax Registration Number or re-activate a Tax Registration Number that was assigned to it prior to joining a Tax Group, and it shall be treated as a Registrant immediately following the time when it left the Tax Group.