Taxpayers shall, within 30 days from the date when the administrative department for industry and commerce changes their registration, or the relevant authorities approve or announce the change, or the contents of tax registration actually change, report to the tax registration authority for the change of tax registration with relevant documents and materials. If the change of legal person and shareholders is handled at the same time in the administrative department for industry and commerce, the tax department may also handle it at the same time.

Where the equity of natural person (individual) shareholders of an enterprise is changed, the original competent tax authority shall add the examination and approval opinions on the Registration Form of Tax Change (Social Security Payment), and then go through the formalities of change at the lobby of the registration branch office or outside the registration office.