Current location - Loan Platform Complete Network - Local tax - I opened a small shop, but for some reason, I failed to apply for a tax registration certificate six months after my business license came down. What should I do if I want to apply now?
I opened a small shop, but for some reason, I failed to apply for a tax registration certificate six months after my business license came down. What should I do if I want to apply now?
According to Article 60 of the Tax Administration Law, if a taxpayer fails to go through the tax registration within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan shall be imposed.

According to the first item of the first paragraph of Article 27 of the Administrative Punishment Law, if the parties take the initiative to eliminate or mitigate the harmful consequences of illegal acts, they shall be given a lighter or mitigated administrative punishment according to law; The second paragraph of Article 27 of the Administrative Punishment Law stipulates that if the illegal act is minor and corrected in time, and no harmful consequences are caused, no administrative punishment will be imposed. ?