Rule 17
If the Registering Authority is satisfied that a dealer who submitted a request to cancel his registration is no longer obliged to be registered, or on the death of any registered dealer, he may cancel the dealer’s registration, with effect from the day following the last day of the tax period in which he determined that the dealer was no longer obliged to be registered or any subsequent date to be determined by him or the day of death of the registered dealer and inform the dealer in Form VAT 11, together with a notice in Form VAT 210 demanding payment of any tax or interest due.