1. Generally not required.

2. After receiving the taxpayer’s application for cancellation, the tax authority will cancel the invoice if there is no unpaid tax or unpaid invoice. You can log out after completing the internal transfer procedures.

3. For enterprises with large tax payments, various localities will set a standard based on different circumstances (for example: tax payments of more than 100,000 in the previous year) and submit them to the Audit Bureau for cancellation inspection.

4. Find an appraisal company to make a liquidation report. This may be required by the tax authorities in your location. In addition, the liquidation report of the appraisal company is only a reference for the tax bureau. Not a substitute for official tax write-off paperwork.