Self-employed individuals do not support simple cancellation because they do not have independent legal person status and are not engaged in corporate business activities. There are no articles of association or resolutions stipulating the business activities of self-employed individuals.

Self-employed individuals who do not have a resolution in their articles of association cannot apply for simple cancellation procedures. Therefore, self-employed individuals do not support the application of simplified procedures for cancellation.

The scope of application of simple deregistration is extended to market entities that have not incurred claims or debts or have completed the repayment of claims and debts. The tax department will no longer raise objections to the following three situations: first, taxpayers who have not handled tax-related matters; second, taxpayers who have handled tax-related matters but have not received invoices (including invoices issued on behalf of others), those who have no tax arrears, and those who have not received any invoices. Taxpayers with other unfinished matters, and third, taxpayers who have completed tax clearance procedures such as paying and canceling invoices and settling tax payable at the time of inquiry.