Application for tax cancellation should be made to the tax authority that handles tax registration. If a taxpayer has terminated its tax obligations in accordance with the law due to dissolution, bankruptcy, revocation, etc., it can apply for tax cancellation. The taxpayer must bring the tax registration certificate, Industrial and commercial cancellation documents and other materials are required for cancellation registration.

Legal Basis

Article 16 of the "Tax Collection and Administration Law of the People's Republic of China"

Taxpayers engaged in production and business operations must register for taxation If the content changes, within 30 days from the date of change registration with the industrial and commercial administrative authority or before applying to the industrial and commercial administrative authority for cancellation of registration, the tax authority shall present the relevant certificates to apply for change or cancellation of tax registration.