1. In case of deregistering based on being no longer liable for Excise Tax:
o Proof of no longer being liable for Excise Tax
o Financial Audit Report
o Declaration that the taxable person does not intend to conduct an activity that gives rise to an Excise Tax liability within the next 12 months, and the date on which the taxable person ceased to conduct activities that gave rise to an Excise Tax liability
o A signed and stamped audited inventory stock for the 12 months preceding the date of ceasing to conduct activities that gave rise to an Excise Tax liability
2. Other:
o A letter, declaring that the taxable person will not conduct nor intends to conduct any of the activities in relation to excise goods (import, production, or stockpiling of excise goods in the UAE) within the next 12 months
o Financial Audit Report
o In case of cancelation, provide a Trade License Cancelation Certificate.
o In case of selling the trade license, provide the amendment Memorandum of Association (MOA) or the Selling Contract