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Commentary

VAT deregistration (Nepal)

32 Nepal

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. Ìý

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

  2. Ìý

    •ÌýÌýÌýÌý A sole proprietor closes the

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