According to Article 15 of the Law of People's Republic of China (PRC) on Tax Collection and Management, enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established in other places and places shall, within 30 days from the date of obtaining the business license, report to the tax authorities for tax registration with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration.

Therefore, the business license of the branch has been handled, and whether it is accounted separately or not, tax registration must be handled.