I want to know about the withdrawal or refusal of a subcontractor’s tax exemption certificate
The Assessor reserves the right to refuse or withdraw a tax exemption certificate should any of the following circumstances apply:
if, at any time, the certificate-holder fails the relevant conditions listed above and fails to bring their affairs up to date within the specified period;
- if, at any time, the Assessor is satisfied that a tax exemption certificate has been misused;
- if, at any time, the Assessor considers that the issuing of a tax exemption certificate may create a serious risk to Government revenue e.g. where there has been a history of business failures or non-compliance by any of the applicants;
- if the subcontractor fails to supply the required passport-sized photograph for display on the certificate, or refuses to have their photograph taken.