Where the contents of the taxpayer's tax registration change, it shall report to the original tax registration authority for tax registration change according to law. There are two situations in which taxpayers change their tax registration:
(1) Where a taxpayer needs to be approved by the administrative department for industry and commerce or other organs to change the contents of production and business operations, it shall, within 30 days from the date when the administrative department for industry and commerce or other organs handle the registration of change, report to the original tax registration authority with relevant documents.
(2) If the contents of a taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall go to the original tax registration authority with relevant documents within 30 days from the date of change.
Taxpayers need to provide the following documents and materials when handling tax changes:
1. Application for change of tax registration;
2. Relevant documents for change of registration;
3, the original tax registration certificate issued by the tax authorities (including tax registration certificate and its copy, tax registration form, etc.). );
4. Other relevant materials;
5. Taxpayers shall pay the cost management fee as required when handling the change of tax registration.
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