- FRCS follows standard audit process for VAT deregistration
- Taxpayers must ensure no outstanding returns or payments before deregistration
- Section 3(4) of VAT Act 1991 outlines rules for deregistration
- Reasons for deregistration include low turnover, sale or closure of business, change in structure, incorrect registration, or liquidation
- Contact FRCS for more information and assistance at 3243000 or 1326 or email info@frcsorgfj
Source: frcs.org.fj
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.