§ 10 — Applications to deregister

10.—(1) An application for deregistration under section 9 must —(a)

identify the registered person and the business facility in question;

(b)

contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to assess the particular application; and

(c)

be in the form and manner required by the Agency.

(2) The Agency may refuse to accept any application that is incomplete or not made in accordance with subsection (1).

(3) To avoid doubt, a deregistration of a business facility as a taxable facility or reportable facility of a registered person does not affect any obligation or liability that the registered person acquired or incurred, or that accrued to the registered person, under this Act in relation to the taxable facility or reportable facility (as the case may be) before the deregistration as such.

(4) Except where section 9(5) applies, the Agency must not deregister a registered person as such if the registered person has not discharged all obligations and liabilities under this Act (whether under Part 4 or 5 or otherwise) that the person acquired or incurred, or that accrued to the person, in relation to a taxable facility or reportable facility of the person as a registered person.[Act 37 of 2022 wef 01/01/2024]

—(1) An application for deregistration under section 9 must —(a)

identify the registered person and the business facility in question;

(b)

contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to assess the particular application; and

(c)

be in the form and manner required by the Agency.

(2) The Agency may refuse to accept any application that is incomplete or not made in accordance with subsection (1).

(3) To avoid doubt, a deregistration of a business facility as a taxable facility or reportable facility of a registered person does not affect any obligation or liability that the registered person acquired or incurred, or that accrued to the registered person, under this Act in relation to the taxable facility or reportable facility (as the case may be) before the deregistration as such.

(4) Except where section 9(5) applies, the Agency must not deregister a registered person as such if the registered person has not discharged all obligations and liabilities under this Act (whether under Part 4 or 5 or otherwise) that the person acquired or incurred, or that accrued to the person, in relation to a taxable facility or reportable facility of the person as a registered person.[Act 37 of 2022 wef 01/01/2024]