The procedures required for tax certificate cancellation are:

1. Before applying for cancellation of tax registration, taxpayers should first settle the tax payable, late payment fees, fines, and cancel invoices to the tax authorities. , tax registration certificates and other tax documents;

2. When taxpayers apply for cancellation of tax registration, they should submit the following materials: application for cancellation of tax registration; approval from the superior authority or resolutions of the board of directors or the Workers' Congress and other Relevant information. Those who meet the conditions for cancellation of registration after review by the tax authorities can receive and fill out the tax registration cancellation application approval form;

3. The tax management department will handle the tax registration cancellation procedures after inspection and review. If a taxpayer needs to change his or her tax registration authority due to changes in domicile or business location and needs to cancel his or her tax registration, the original tax registration authority shall, after completing the deregistration procedures, deliver a taxpayer's relocation notice to the tax authority at the place of destination, together with a tax payment notice. The transfer list of personal file information will be re-registered for taxpayers by the tax registration authority at the place of relocation.

Materials required for tax registration certificate cancellation:

1. Tax registration cancellation application approval form;

2. Tax registration certificate and copies and other tax documents;

3. Invoice collection book and unused and uninspected invoices;

4. Original and copy of approval documents or board of directors resolutions reviewed by superior authorities;

5. Non-resident enterprises should provide originals and copies of project completion certificates, acceptance certificates and other relevant documents; 6. Liquidation income tax returns and schedules.

To sum up, tax registration is a statutory system for the tax authorities to register and manage taxpayers’ production and business activities in accordance with the provisions of the tax law. It is also a legal procedure for taxpayers to perform their tax obligations in accordance with the law.

Legal basis:

Article 26 of the "Tax Registration Management Measures"

In the event of dissolution, bankruptcy, revocation or other circumstances, the taxpayer shall terminate tax payment in accordance with the law If you are obligated to apply for cancellation of tax registration with the industrial and commercial administration authority or other authorities, you should apply for cancellation of tax registration with the original tax registration authority with relevant certificates and materials; if you do not need to register with the industrial and commercial administration authority or other authorities according to regulations, Within 15 days from the date of approval or termination by the relevant authorities, the tax registration cancellation application must be submitted to the original tax registration authority with relevant certificates and information. If a taxpayer's business license is revoked by the industrial and commercial administrative authority or its registration is revoked by other authorities, it shall apply to the original tax registration authority to cancel its tax registration within 15 days from the date the business license is revoked or the registration is revoked.