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De-Registration
When a taxpayer officially closes his/her business, he/she can apply for business de-registration. This means that a taxpayer will no longer have obligations to declare a certain or all taxes. Non-filing of returns is not an automatic condition for de-registration. RRA must be satisfied that the taxpayer is not operating at all or is operating to the required level to continue being registered for a given type of tax.
De- registration is decided on a tax basis, and this is called "Tax account de-activation" . For example, a taxpayer could remain registered for PAYE while being de-registered for VAT. De-registration becomes effective when the taxpayer is issued a de-registration letter confirming that his/her TIN has been de-registered or he/she is deactivated for a specific tax.
The application for TIN de-registration and Tax Account de-activation have been fully automated and is provided online. Upon the submission of de-registration request, a taxpayer immediately receives an answer. This response may come in the form of an approval letter for the request or a rejection letter detailing the reasons for not accepting the request.
Before applying for TIN de-registration, a taxpayer must:
- Be up to date with filing of tax returns, tax accounts and be clean or at zero balance.
- A business for which de-registration is being applied for must be non-operational.
- Submit the online application
Apply for de-registration
Note:
- If you have unpaid tax arrears and opt to apply for TIN de-registration, the system will show your outstanding tax details. You have two choices: settle the tax arrears or continue with your request without paying the unpaid taxes. If you opt for the second choice, you will receive a Semi-Dormancy approval letter and be notified that the full deregistration letter will be provided once your tax arrears are settled.
- If you need to reopen the de-registered business (TIN) you must inform RRA to reactivate your TIN.
See a step by step guide on how to request for TIN de-registration
See a step by step guide on how to request for tax account de-activation
For a taxpayer to attain this status, there are two possibilities:
Death:
For Individuals or enterprise, the juristic personality ceases to exist when the owner dies . In this case, the de-registration shall be effective after filling an online form through RRA E-tax system and submitting the death certificate by deceased’s relatives. The system will generate the certificate/letter indicating that the TIN/business/taxpayer is de-registered.
The tax administration can also de-register a taxpayer who is dead upon receiving third party information through interface between E-tax system and the system that records citizens’ social demographic information.
Company insolvency or liquidation:
For companies, the juristic personality ceases to exist after the company is dissolved by a competent authority and a certificate of liquidation should be issued before de-registration process of the company.
The liquidated company can be de-registered based on third party information through interface between E-tax system and the system used in RBD and/or the Ministry of Justice.
Before you apply for de-registration, you should have the following:
Death certificate in case the business owner has dead.
Certificate of liquidation in case the company was dissolved by a competent authority.