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    <description>Validity of ST-2 certificate remains for the lifetime of the holder until voluntarily surrendered or revoked by the competent authority, and it may remain effective even when the holder is not providing or receiving taxable services; holders must continue to submit ST-3 returns on the periodic schedule prescribed by the administration (noted as due by 25 April and 25 October each year).</description>
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      <description>Validity of ST-2 certificate remains for the lifetime of the holder until voluntarily surrendered or revoked by the competent authority, and it may remain effective even when the holder is not providing or receiving taxable services; holders must continue to submit ST-3 returns on the periodic schedule prescribed by the administration (noted as due by 25 April and 25 October each year).</description>
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