The temporary tax registration certificate is valid for 30 days. After the establishment of enterprise registration, there is a time limit for handling tax registration certificates. A taxpayer engaged in production and business operations who has obtained a business license (including a temporary business license) shall go through tax registration within 30 days from the date of obtaining the business license, and the tax authorities shall issue tax registration certificates and photocopies (taxpayers who have obtained a temporary business license shall issue temporary tax registration certificates and photocopies).

Legal basis:

Article 60 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to go through the tax registration, change or cancellation within the prescribed time limit and fails to declare all his bank account numbers to the tax authorities in accordance with the provisions, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan shall be imposed.

If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.

Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.