The MIRA has issued announcements requesting taxpayers who do not fulfil tax registration requirements under the Tax Administration Act, or GST registration requirements to deregister from tax.
The announcement, issued on 16 January 2019, reminds taxpayers that if they do not fulfil the registration requirements under the TAA or the GST Act, they can de-register by filling out the MIRA 106 form and submitting it to the MIRA. A second announcement, issued on 17 January 2019, focuses on queries raised by the general public regarding tax registration of companies. The MIRA reminds taxpayers that companies can only be removed from the Taxpayers registry once they have been liquidated as per the Companies Act. Up until liquidation, companies must fulfil all obligations as and when required by the tax laws, such as filing tax returns and submitting other necessary documents.
Individuals and Partnerships carrying on with a business, registered under the Tax Administration Act are required to refer to Tax Ruling A11 for registration requirements. GST Registration requirements can be found in the GST Act and Regulations. Businesses that want to deregister from tax must complete the MIRA 106 form and check whether they fulfil the criteria specified in the form.