In the case of operating in a foreign country, if there is a branch in a foreign country, it needs to be registered locally. The field office can only be responsible for business liaison, but does not have the ability of economic business activities, and does not need to pay taxes, but it needs tax registration (filing). For some enterprises that implement departmental management or independent accounting, especially large enterprises, with the approval of the tax authorities, departments that are not independent legal persons can also conduct separate accounting and tax payment, and tax registration is required.

The process and information requirements for individual taxpayers to apply for tax registration certificate: 1. Taxpayers should go to the competent tax authorities to collect and fill in the following forms: Tax Registration Form (applicable to individual businesses) in duplicate, and House, Land and Vehicle Registration Form in duplicate. 2. Taxpayers should provide information: 1. The original and photocopy of the industrial and commercial business license or other approved practice certificates; 2. Original and photocopy of the owner's ID card (individual); 3. The original and photocopy of the resident ID card, passport or other legal documents proving the identity of the person in charge (individual partnership enterprise); 4. Original and photocopy of the title certificate (title certificate, lease agreement); If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and a copy of the lease agreement. If the lessor is a natural person, a copy of the property right certificate must also be provided.