Section 21

Cancellation of license 

(1) The Commissioner shall, by notice in writing, cancel the licence of a person when—

• (a) the Commissioner has received notification under section 19 (2) (a); 
• (b) the person fails to appeal the suspension of the licence within the time specified in section 20(4); 
• (c) the person fails to comply with a notice served on the person under section 20 (5) (b) within the time specified in the notice or within such further time as the Commissioner may allow; 
• (d) the Commissioner rejects an appeal under section 20 (4); or Finance Act, 2018 Effective 1st July 2018 
• (e) the Commissioner rejects an appeal against the suspension of a licence under section 20 (5) (c). 

(2) The cancellation of a licence takes effect from the date specified in the notice of cancellation.

(3) Any obligation or liability of a licensed person under this Act or the Tax Procedures Act, 2015 in respect of anything done or omitted to be done by the person while licensed, including the obligation to pay excise duty or to file excise duty returns, shall not be affected by cancellation of the person’s licence.