1, the taxpayer shall provide the main form and the number of copies: Application Form for Cancellation and Issuance of Special Equipment for VAT Invoice Tax Control System.
2. Taxpayers should provide information: golden tax card, IC card or golden tax plate (tax control plate) and tax return plate.
3. Time limit for tax authorities' commitment: complete information, accurate filling contents, complete procedures, and qualified settlement on the spot.
4. Handling Department: Tax Service Department of the competent tax authorities.
Cancellation of tax registration refers to the activities of taxpayers who are dissolved, bankrupt, revoked or otherwise, and terminate their tax obligations according to law, and report to the original tax registration authority for cancellation of tax registration with relevant documents before going through the cancellation of registration with the administrative department for industry and commerce or other organs.
In accordance with the provisions, it is not necessary to register with the administrative department for industry and commerce or other organs, and it shall report to the original tax registration authority for cancellation of tax registration with relevant documents within 15 days from the date of approval or termination by the relevant authorities.
Taxpayers who change the tax registration authority due to the change of their domicile or business place shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, or before the change of their domicile or business place, and report to the tax authorities in the place where they moved for tax registration within 30 days.
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall, within 15 days from the date of revocation of business license or cancellation of registration, apply to the original tax registration authority for cancellation of tax registration.
Before going through the cancellation of tax registration, a taxpayer shall submit relevant supporting documents and materials to the tax authorities, settle the payable tax, overpay (exempt) taxes, late fees and fines, hand in invoices, tax registration certificates and other tax certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.
Legal basis:
Measures for the Administration of Tax Registration
Article 26 Where a taxpayer is dissolved, bankrupted, revoked or otherwise, and his tax obligation is terminated according to law, he shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials before going through the cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall, within 15 days from the date of revocation of business license or cancellation of registration, apply to the original tax registration authority for cancellation of tax registration.