Circumstances under which registered person can apply for deregistration for VAT

Deregistration for VAT:

A registered person can apply for deregistration for VAT if:

  • He/she ceases to make taxable supplies.
  • The value of taxable supplies in any 12 months does not exceed Sh.2.0 million.
  • The business is liquidated.
  • The business is sold as a going concern.
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