Legal basis: Measures for the Administration of Tax Registration Article 2 Enterprises, branches established by enterprises in other places and places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations shall handle tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.
Taxpayers other than those mentioned in the preceding paragraph, in addition to state organs, individuals and rural mobile vendors without fixed production and business premises, shall also go through tax registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.
Withholding agents (except state organs) who are obligated to withhold in accordance with tax laws and administrative regulations shall go through the withholding registration in accordance with the Tax Administration Law, detailed rules for implementation and these Measures.