The tax authorities shall implement a system of periodic verification and replacement of tax registration certificates that have been issued. The tax registration certificate shall be examined once a year and replaced once every three years. If the tax registration certificate fails to go through the verification or replacement procedures as required, the tax authorities at or above the county level shall declare its tax registration certificate invalid and recover the relevant tax registration certificates and invoices. A taxpayer shall apply to the tax authorities for completing the Approval Form for Registration of Tax Registration Certificate (Replacement) within the specified verification time, and the tax authorities shall conduct inspection and examination. If the inspection and examination are qualified, the verification mark shall be specified on the taxpayer's tax registration certificate.

After the integration of the three certificates, it is necessary to change the tax registration number. It is necessary to bring the original and photocopy of the new business license, the original and photocopy of the notice of industrial and commercial approval for change, fill in the Tax Registration Form for Change and affix the official seal to the service hall for handling.