Deregistration

Deregistration of NGOs
Requirements for the deregistration of an NGO

• A taxpayer applies to the court for the initiation of deregistration’s procedure.
• Upon receiving the notice from the court, the Tax Administration verifies the situation of the taxpayers regarding the fulfillment of legal obligations by him (declarations and payments).
• The Tax Administration notifies the Court above (confirms or rejects the deregistration)

In case of objection by the Tax Administration, the Court does not proceed with the deregistration of the subject until the fulfillment of the tax liabilities from the latter.

If confirmed by the Tax Administration, the Court shall proceed with the deregistration of the subject and its decision is used by the Tax Administration to finalize deregistration from the tax system.
The deregistration date from the Tax System is the one stated in the judgment.

Deregistration of Public Entities
Requirements for the deregistration of a public entity

• After taking the decision or the bylaw to close the public entity, his representative shall submit the decision to the tax authorities.
• The Tax Administration verifies the taxpayer's situation with regard to the fulfillment of legal obligations (declarations and payments).
• The Tax Administration confirms or rejects the deregistration depending on the fulfillment of these legal obligations

In case of objection, the Tax Administration doesn’t proceed with the deregistration of the subject until the fulfillment of tax liabilities.

If confirmed, the tax administration proceeds with the deregistration of the subject from the Tax System.
The deregistration date in the tax system is the date when the decision was taken.