Legal analysis: Consequences of abnormal handling of individual taxes: If the taxpayer fails to make corrections within the time limit after being ordered by the tax authorities, and the taxpayer has no whereabouts after on-site inspection by the tax authorities, the competent tax authorities will suspend the use of his tax registration certificate, invoice purchase book and invoice. Taxpayers who have not owed taxes for more than two years and have not issued invoices are deemed as abnormal households, and the tax authorities may cancel their tax registration certificates. Taxpayers identified as abnormal households come to fulfill their tax obligations or are tracked down by tax authorities. The competent tax authorities will deal with the abnormal households that violate the rules in the comprehensive collection and management software, cancel the lost invoices and pay off the taxes owed.

Legal basis: Measures for the Administration of Tax Registration

Article 40 If a taxpayer who has gone through the tax registration fails to declare and pay taxes within the prescribed time limit and fails to make corrections within the time limit after being ordered by the tax authorities, the tax authorities shall send personnel to conduct on-site inspections. If there is no whereabouts and it is impossible to force them to fulfill their tax obligations, the inspectors will confirm the abnormal households and deposit them in the taxpayer's file, and the tax authorities will suspend the use of their tax registration certificates, invoice purchase books and invoices.

Article 41 If a taxpayer has been listed as an abnormal household for more than three months, the tax authorities may declare his tax registration certificate invalid, and still recover the tax payable in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.