Article 83 - Conditions for Deregistration

The DCE must adhere to the following when submitting a request for deregistration:

1. The request must specify the reasons for the deregistration and include supporting documents, and the Entity must provide any other documents that the Tax Administration deems necessary for reviewing the request.

2. The request must be submitted within 120 days from the date any of the deregistration situations specified in Article 82 of these ERs occurs. This period begins for the situation mentioned in clause 3 from the date the Tax Administration is notified, in accordance with Article 68 of these ERs, of not reaching the Revenue Threshold for the fifth Tax Period.