A registered taxpayer who was eligible for VAT in the past but is no longer eligible, as per the regulations specified under Article 13 of the implementing regulations, should apply for de-registration. After a successful deregistration application, VAT taxpayer will no longer be liable to submit his future VAT returns. However, he must fulfil his existing filing obligation and pay outstanding liabilities.
To learn more about when de-registration is a must or an option, please follow article thirteen of the link
How to apply for de-registration?
Applications for de-registration are to be submitted through the GAZT e-portal.
The taxpayer will be required to attach documents to evidence their eligibility to de-register.
For clarification on requirements, or all VAT-related queries, please call toll free number 19993. The hotline is open from 8am to 8pm Saturday to Thursday.