According to Article 40 of the Measures for the Administration of Tax Registration, if a taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit within 3 days from the date of discovery; Those who fail to make corrections within the time limit shall be punished in accordance with the provisions of the first paragraph of Article 60 of the Tax Administration Law.

Article 41 A taxpayer who provides false certification materials to defraud the tax registration certificate shall be fined not more than 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan shall be imposed. Taxpayers suspected of other illegal acts shall be dealt with in accordance with the provisions of relevant laws and administrative regulations.

Article 42 If the withholding agent fails to register the withholding tax in accordance with the provisions, the tax authorities shall order it to make corrections within a time limit within 3 days from the date of discovery, and may also impose a fine of less than 1000 yuan.

Extended data:

The procedure of tax registration varies with different industries, economic nature and specific related matters, so the corresponding tax authorities should be consulted before tax registration. However, in general, tax registration shall truthfully provide the following documents and materials to the tax authorities:

(1) Industrial and commercial business license or other approved practice certificates;

(2) Relevant contracts, articles of association and agreements;

(3) Certificate of uniform code of organization;

(four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner;

(5) Other relevant documents and materials required by the competent tax authorities.

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