(1) The legal representative who claims to register by fraudulent use of identity documents changes the relationship between the legal representative and the taxpayer after the registration authority (market supervision and management department) applies for cancellation or change of registration information.
(2) claiming to be registered as the financial controller and other taxpayers by using identity documents, and dissolving their relationship with taxpayers according to their personal statements and police report receipts.
(3) If the person in charge of finance and other taxpayers have resigned, and the original employer fails to report to the tax authorities for maintenance in time, and it is really impossible to contact the taxpayer, the relationship with the taxpayer shall be terminated according to his personal statement, resignation certificate, information collection form of tax-related professional service agreement elements and tax-related professional service agreement termination information.