This decision establishes the mandatory timelines for filing a Tax Deregistration application for Corporate Tax, as per Article 52 of the Corporate Tax Law. It requires both natural and juridical persons to submit their application within a strict 3-month period from the date of cessation. For a natural person, the timeline begins from the cessation of their Business or Business Activity. For a juridical person, the timeline starts from the date the entity legally ceases to exist, such as through dissolution, liquidation, or the complete cessation of its business operations.