Cancellation of tax registration refers to the activities of taxpayers who terminate their tax obligations according to law due to dissolution, bankruptcy, cancellation or other reasons, report the cancellation of tax registration to the original tax registration authority with relevant documents, and then go to the administrative department for industry and commerce or other organs for cancellation of registration.

(a) in accordance with the provisions, it is not necessary to register with the administrative department for industry and commerce or other organs, and it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents.

(2) Where a taxpayer changes the tax registration authority due to the change of its domicile or business premises, it shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, or before the change of domicile or business premises, and report to the tax authority where it moves in within 30 days.

(3) A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.

(4) Before going through the cancellation of tax registration, taxpayers shall submit relevant supporting documents and materials to the tax authorities, settle the payable tax, tax refund (exemption), late payment fees and fines, hand in tax documents such as invoices and tax registration certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.