This Article outlines the conditions for VAT deregistration in Saudi Arabia. It establishes mandatory deregistration for persons ceasing economic activity, non-residents without taxable supplies for twelve months, and residents whose turnover falls below specific thresholds. It also details provisions for voluntary deregistration. The Article sets a thirty-day deadline for submitting applications and grants the Authority power to enforce deregistration. It clarifies that deregistration does not absolve the taxpayer from prior obligations and mandates record-keeping post-cancellation, referencing Articles 60 and 61 of the Regulations, in line with the forms and evidence prescribed by the Authority.