If the enterprise as a legal person changes, there will be penalties for not changing the tax in time. According to the relevant regulations, if the enterprise fails to change in time, 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.

legal ground

"People's Republic of China (PRC) tax collection and management law" sixtieth.

If a taxpayer commits one of the following acts, 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 two thousand yuan or more and ten thousand yuan or less shall be imposed:

(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;

(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;

(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;

(4) Failing to declare all bank account numbers to the tax authorities as required;

(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.