The purpose of tax registration certificate is 1. Taxpayers engaged in production and business operations shall report to the competent tax authorities in the place of production and business operations or where the tax obligation occurs; 2. Registration certificate issued when applying for tax registration. Also called tax registration certificate.
Legal basis: Measures for the Administration of Registration of Individual Industrial and Commercial Households
Article 10 Individual industrial and commercial households shall go through the inspection formalities at the local administrative department for industry and commerce at the specified time every year. If it fails to make corrections within the time limit without justifiable reasons, the administrative department for industry and commerce has the right to confiscate its business license.
Thirteenth to apply for registration of individual industrial and commercial households, the applicant or his entrusted agent may directly apply for registration to the registration authority where the business premises are located; Where the registration authority entrusts a subordinate industrial and commercial office to handle the registration of individual industrial and commercial households, it shall handle the registration at the industrial and commercial office where the business premises are located.