A Branch Office has no independent legal identity, so the parent company remains fully responsible for all liabilities, contracts, financial obligations, employee settlements, and VAT penalties during the closure. DED will not issue the final cancellation certificate until all employee visas are cancelled, liabilities are cleared, VAT deregistration is complete, the bank account closure letter is issued, and tenancy and utility NOCs are obtained. Nines Consultancy ensures full compliance so the parent company faces no future exposure in the UAE.