Procedure for canceling tax registration:

(1) If it is not necessary to register with the industrial and commercial administration or other authorities according to regulations, it shall be terminated from the date of approval or announcement by the relevant authorities Within 15 days, apply to the original tax registration authority for cancellation of tax registration with relevant documents.

(2) If a taxpayer changes his or her domicile or business location, which involves a change of tax registration authority, he or she shall apply to the industrial and commercial administration or other authorities for change or deregistration before the change of domicile or business location. Before the date of departure, the applicant must apply for deregistration of tax registration with the original tax registration authority, and apply for tax registration with the tax authority of the place of destination within 30 days.

(3) If a taxpayer has its business license revoked by the industrial and commercial administration or its registration revoked by other authorities, it shall report to the original tax registration authority within 15 days from the date the business license is revoked or the registration is revoked. Handle cancellation of tax registration.

(4) Before canceling tax registration, taxpayers should submit relevant supporting documents and information to the tax authorities, settle the tax payable, over-refund (exemption) tax, late payment fees and fines, and pay for cancellation of invoices, The tax registration certificate and other tax certificates shall be subject to tax registration cancellation procedures after being approved by the tax authorities.

Cancellation of tax registration refers to a tax registration management system in which taxpayers apply to the tax authorities for termination of tax obligations when they are disbanded, bankrupt, revoked or otherwise unable to continue to fulfill their tax obligations. After canceling tax registration, the party will no longer accept the management of the original tax authority.

Legal Basis

"Implementing Rules for the Tax Collection and Administration Law of the People's Republic of China"

Article 15 Dissolution, Bankruptcy, and Cancellation of a Taxpayer and other circumstances, where tax obligations are terminated in accordance with the law, the person shall apply to the original tax registration authority with the relevant certificates to cancel the tax registration before applying for deregistration to the industrial and commercial administrative authority or other authorities; according to regulations, there is no need to apply for deregistration to the industrial and commercial administrative authority or other authorities. Those who apply for registration shall, within 15 days from the date of approval or termination by the relevant authorities, apply to the original tax registration authority for cancellation of tax registration with relevant certificates.

If a taxpayer changes his or her domicile or business location, which involves changing the tax registration authority, he or she shall apply to the industrial and commercial administration or other authorities for change or deregistration or before changing his or her domicile or business location. The registration authority shall apply for cancellation of tax registration, and shall apply for tax registration to the tax authority at the place of destination within 30 days.

If a taxpayer has its business license revoked by the industrial and commercial administration or its registration revoked by other authorities, it shall apply to the original tax registration authority for tax cancellation within 15 days from the date the business license is revoked or the registration is revoked. Register.

Article 16 Before canceling tax registration, taxpayers shall settle the tax payable, late payment fees, fines, and cancel invoices, tax registration certificates and other tax documents to the tax authorities.