VAT registered persons who wish to be deregistered for VAT will have to submit a request for the cancellation of their VAT registration to the Director- General of the MRA.
Where the request is found to be in order, the person will be informed of the cancellation of his VAT registration by notice in writing.
In the event that MRA cancels the VAT registration, the person should:

a. cease to hold himself to be a VAT Registered Person as from the effective date of cancellation of VAT registration;
b. cease to issue VAT Invoices as from the effective date of cancellation of VAT registration;
c. return to the MRA the certificate of VAT Registration and all its copies,
d. submit a return to MRA for the taxable period in which the cancellation of the registration occurs. No VAT will be payable on the stock in trade and no excess VAT will be refundable; and
e. attach a statement showing the details of any adjustment at line 13 of the VAT Return.

Note:
Though a VAT registered person has applied for VAT deregistration, he has to submit a VAT return even if there has been no trading activities or has ceased business until he is notified of the cancellation of VAT registration.