After completing the address change in the industrial and commercial department, bring relevant information to the tax department for registration of change. 1 If the contents of the taxpayer's tax registration change, it shall apply to the original tax registration authority for changing the tax registration. 2. If a taxpayer has gone through the change registration in the administrative department for industry and commerce, it shall truthfully provide the following documents and materials to the original tax registration authority within 30 days from the date of the change registration in the administrative department for industry and commerce, and apply for the change tax registration: (1) the change form of industrial and commercial registration and the industrial and commercial business license; (two) the relevant documents of the taxpayer's change of registration content; (three) the original tax registration certificate issued by the tax authorities (original, copy and registration form, etc.); (4) Other relevant information. 3. Taxpayers who do not need to apply for registration of change in the administrative department for industry and commerce according to regulations, or whose contents of registration of change have nothing to do with the contents of industrial and commercial registration, shall, within 30 days from the date when the contents of tax registration actually change, or from the date when the relevant authorities approve or announce the changes, report to the original tax registration authority for registration of change with the following documents: (two) the original tax registration certificate issued by the tax authorities (original and duplicate registration certificate and tax registration form, etc.); (3) Other relevant information. 4. If the documents and materials submitted by the taxpayer about the change of registration are complete, the tax registration change form shall be truthfully filled in, and the tax authorities shall accept it if it meets the requirements after examination and approval; If it does not meet the requirements, the tax authorities shall notify it to make corrections. 5, the tax authorities shall, within 30 days from the date of acceptance, review and handle the change of tax registration. If the contents of the taxpayer's tax registration form and tax registration certificate are changed, the tax authorities shall reissue the tax registration certificate according to the changed contents; If the contents of the taxpayer's tax registration form have changed but the contents of the tax registration certificate have not changed, the tax authorities will not reissue the tax registration certificate.
legal ground
Articles 16 -20 of the Measures for the Administration of Tax Registration