Reply: How to redeem the tax registration certificate when it expires Hello: According to the Law of People's Republic of China (PRC) on Tax Collection and Administration (Order No.49 of the President of the People's Republic of China), taxpayers engaged in production and operation should report the change or cancellation to the tax authorities with relevant certificates within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying to the administrative department for industry and commerce for cancellation registration. Therefore, taxpayers should go through the formalities of tax change within the above-mentioned stipulated time. Taxpayers should provide the following information to the competent tax authorities when handling tax changes: (1) tax change registration form (in duplicate). (2) Basic information: 1. Copy of business license or original and copy of relevant change registration certificate. 2. The original and photocopy of the national tax registration certificate issued by the tax authorities.