According to the relevant regulations, taxpayers who are dissolved, bankrupt, revoked or legally terminate their tax obligations shall report to the original tax registration authority for cancellation of tax registration with relevant documents, and then go to the administrative department for industry and commerce or other organs for cancellation of registration. The process of tax cancellation for self-employed individuals is as follows: 1. Taxpayers truthfully fill in the approval form for cancellation of tax registration, sign and seal it, and submit it to the competent tax authorities in time; 2, the national tax authorities after the audit, in line with the relevant conditions, the corresponding staff will go to the taxpayer's business premises for cancellation inspection; 3. Taxpayers pay all taxes, late fees, fines and cancellation invoices to the tax authorities, and the tax authorities will collect tax registration certificates (originals and copies), invoice purchase books and other taxes.
Legal objectivity:
Regulations on individual industrial and commercial households
Article 12
If individual industrial and commercial households no longer engage in business activities, they shall cancel their registration with the registration authority.
Regulations on individual industrial and commercial households
Article 24
Within the validity period of the business license of individual industrial and commercial households, if the relevant administrative organ cancels or cancels the administrative license of individual industrial and commercial households according to law, or if the validity period of the administrative license expires, it shall notify the registration authority within five working days from the date of cancellation or cancellation of the administrative license or the expiration of the validity period of the administrative license, and the registration authority shall cancel the registration or revoke the business license, or order the parties concerned to handle the change registration according to law.