Article 5 stipulates the mandatory conditions under which a Taxable Person must apply to cancel their VAT registration. This includes cases defined in the GCC VAT Agreement. For a Resident Person, an application is required if their total annual revenue does not exceed the Voluntary Registration Threshold over a specified period. For a Non-Resident Person, this applies if they make no Taxable Supplies during the period defined in the Regulations. The Regulations further detail the timeframes, procedures, conditions for rejecting an application, and other cancellation cases. A Taxable Person remains liable for all tax obligations that arose during their registration period, even after cancellation.