Taxpayers need to go through the formalities of cancellation of tax registration with the tax authorities before cancellation, and get the tax cancellation certificate. This certificate is an effective evidence that the taxpayer has fulfilled the tax obligation, and it is also a necessary material to prove that the taxpayer has gone through the tax cancellation procedures. Simple cancellation means that the taxpayer has closed down and cancelled the tax registration relationship with the tax authorities, but it has not been liquidated and needs to go through simple cancellation at the tax authorities. In the process of simple cancellation, taxpayers need to submit the tax cancellation certificate as one of the application materials to prove that taxpayers have fulfilled their tax obligations. Therefore, in summary cancellation, taxpayers need to provide proof of tax payment.

General process of handling tax payment certificate:

1. Preparation of application materials: individuals or enterprises need to prepare relevant certificates and documents, such as ID cards, business licenses, tax payment certificates, etc.

2. Fill in the application form: Before applying, you need to fill in the Application Form for Tax Payment Certificate and fill in relevant information, such as the name of the applicant or enterprise, the application time range, etc.

3. Submit application materials: submit a complete application form and relevant certificates and documents to the local tax authorities;

4. Review the application materials: the tax authorities review the application materials to check whether the personal or business information is consistent with the certificates and documents provided;

5. Handling the tax payment certificate: After approval, the tax department will handle the tax payment certificate and hand it over to the individual or enterprise.

To sum up, the process and time of tax payment certificate vary from region to region, and it usually takes some time to complete.

legal ground

Article 188 of the Company Law of People's Republic of China (PRC)

After the liquidation of the company, the liquidation group shall prepare a liquidation report, submit it to the shareholders' meeting, the shareholders' meeting or the people's court for confirmation, and submit it to the company registration authority to apply for cancellation of company registration and announce the termination of the company.