Page 28 - F6 Slides (CGT,TT,ET AND PT)
P. 28

Deregistration









                • There are two circumstances when a registered micro business can

                   deregister from the turnover tax regime, namely voluntary


                   deregistration and compulsory deregistration.



                • If a micro business is deregistered from turnover tax, that micro


                   business may never re-enter the turnover tax system.
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