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accountancy law

Definition of the Termination of Registration (Deregistration)

Art. 116.

(1)
The termination of registration under this Law is the procedure, whereby after the date of deregistration the person shall not be entitled to charge the tax or deduct tax credit, unless this Law provides otherwise.
(2)
The registration shall be terminated:
  1. At the initiative of the registered person, where:
    1. conditions exist for mandatory deregistration;
    2. conditions exist for optional deregistration;
  2. At the initiative of tax authorities, where:
    1. the latter observe the existence of grounds for mandatory deregistration;
    2. 103 the registered person fails to fulfil his obligations under this Law or regularly commits errors, or submits wrong tax returns, or uses wrong or untrue invoices, or fails to pay the tax due, or cannot be found out by the tax authorities at the tax address specified by the person;
    3. the accredited representative fails to fulfil the obligations of the foreign person under this Law.
 
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