Amendments to a Tax Group – Article 11 – VAT Executive Regulations

Article 11 – Amendments to a Tax Group

1. The representative member appointed under Article 10 of this Decision may apply to the Authority to do any of the following:
   1. a. Add another Person to become a member of the Tax Group.
   2. b. Remove one of the members of that Tax Group.
   3. c. Nominate another member of the Tax Group to be the representative member with the consent of the other member.
   4. d. Deregister that Tax Group.
2. For the purposes of Clause 1 of this Article, the Authority may accept the request mentioned in the application from either:
   1. a. The first day of the Tax Period following the Tax Period in which the application is received;
   2. b. Any date as determined by the Authority.
3. Any Notification by the Authority, which is addressed to the representative member of any Tax Group shall be deemed to be served on the representative member and all other members of that Tax Group.