Singapore legislation
Regulation 8
Regulation 8
Cancellation of registration
Subregulation 1
The Comptroller may, at any time by notice in writing to the taxable person, cancel the registration approved under regulation 7 in respect of any or all of the divisions if he is satisfied that —
the taxable person has failed to comply with any condition or requirement imposed by the Comptroller under regulation 7;
any of the conditions referred to in regulation 7(2) has ceased to apply;
the taxable person has provided any false, misleading or inaccurate declaration or information in his application under regulation 7; or
it is necessary for the protection of the revenue.
Subregulation 2
Where the Comptroller cancels the registration in accordance with paragraph (1), it shall have effect from the date of the cancellation or from such later date as may be agreed between the Comptroller and the taxable person.
Subregulation 3
Subject to paragraphs (4) and (5), the taxable person may apply in writing to the Comptroller for any division separately registered under regulation 7 to cease to be so registered, and the Comptroller may cancel that separate registration with effect from the date of application or from such later date as may be agreed between the Comptroller and the taxable person.
Subregulation 4
Subject to paragraph (5), a taxable person registered under regulation 7 shall remain so registered for a period of not less than 2 years or such other shorter period as the Comptroller may determine.
Subregulation 5
The Comptroller may refuse to cancel the registration under regulation 7 where the Comptroller thinks it necessary for the protection of the revenue.