Legal Analysis: Taxpayers should go back to the original tax registration authority to cancel the Certificate of Tax Administration for Outgoing Business Activities within 10 days after the expiration of the validity period.

This module only provides the application for cancellation of the tax management certificate for outbound business activities in this province. If the place of business is outside the province, please apply to the competent tax authorities with the Certificate of Tax Administration for Outgoing Business Activities and relevant tax payment vouchers.

Legal basis: Article 1 of the Individual Income Tax Law of People's Republic of China (PRC) is a resident individual who has or has no domicile in China and has lived in China for a total of 183 days in a tax year. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.