VAT deregistration (Nepal)

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32 Nepal
Commentary

There are a number of situations where a tax officer may cancel the registration of a VAT registered person. The main reasons for doing so are as follows:

  1.  

    •     A body corporate is closed down, sold or transferred or otherwise ceases to exist.

  2.  

    •     A sole proprietor closes the business or dies.

  3.  

    •     A firm is dissolved or the partner dies.

  4.  

    •     A registered person ceases to carry on taxable transactions.

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