One of the following statements is not true. Which one? a. Deregistration for VAT may take place when a company becomes insolvent b. Deregistration for VAT may take place when a taxpayer leaves the country c. Deregistration for VAT may take place if a business makes or intends a supply of taxable good and services with a minimum turnover of kshs.5 million per year. d. Deregistration for VAT may take place when one ceases to trade in taxable goods and /or taxable services