An application can be forwarded in the following circumstances:-

• Temporary or permanently ceased the operation.
• Company under liquidation or under court order.

This notification can be forwarded to the branch where your file is handled.

The application has to be made in writing to the branch which handles your file.

A company also required to furnish an appeal letter together with a supporting document.

The physical tax file can be transfer to another branch in the following cicumstances:

• Your corresponden ce address has changed and the new address is under the administration of a different branch. However` IRBM will give due consideration before transferring your physical file.
• Receives an application from the taxpayer to transfer his physical tax file to a branch that is convenient to him.

The application explaining your reasons has to be made in writing to the branch where your file is currently being handled.