Only the relevant departments of the State Administration of Taxation can make changes.

Article 4 of the Measures for the Administration of Tax Registration stipulates that an enterprise or individual business fails to file a tax return with the competent tax authorities within the statutory time limit, and when the relevant administrative departments send administrators to conduct on-the-spot investigation and verification, they find no whereabouts and cannot be forced to fulfill their tax obligations. The competent authority issued a notice and ordered it to make corrections within a time limit. If it fails to make corrections within the time limit, the taxpayer shall be identified as an "abnormal household" after making a "certificate of identification of abnormal households" and reporting it to the higher tax authorities for examination and approval.

Extended information

If a taxpayer has been listed as an abnormal household for more than three months, the tax authorities may declare his tax registration certificate invalid, and the tax payable shall still be pursued according to the provisions of the Tax Administration Law and its Implementation Rules. The tax authorities may cancel the tax registration certificate of taxpayers who have not owed taxes and unpaid invoices and have been identified as abnormal households for more than two years.

if the tax authorities find that taxpayers with abnormal households have resumed normal production and operation, they should deal with it in time and urge them to go through the relevant formalities with the tax authorities.

Baidu Encyclopedia-Abnormal Taxpayers