1. Where the contents of the taxpayer's tax registration change, it shall, within 30 days from the date when the administrative department for industry and commerce or other organs handle the change or change the contents of the tax registration, report to the original tax registration authority for handling the change of tax registration.
2. In case of dissolution, bankruptcy, cancellation, etc., taxpayers who terminate their tax obligations according to law shall apply to the original tax registration authority for cancellation of tax registration before going through cancellation registration with the industrial and commercial administration or other authorities. If it is not necessary to go through registration with the industrial and commercial administration or other authorities according to regulations, they shall go through cancellation of tax registration with the original tax registration authority within 15 days from the date of approval or announcement of termination by the relevant authorities.
3. Where a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he 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 his domicile or business premises, and report to the tax authority where he moves in for cancellation of tax registration within 30 days.
4. If the taxpayer's business license is revoked or cancelled by other organs, it shall report to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.
5. Taxpayers shall use tax registration certificates in accordance with laws, administrative regulations and administrative rules, and tax registration certificates shall not be lent, altered, damaged, traded or forged.
Six, the tax authorities to implement the system of periodic verification and replacement of tax registration certificates. Taxpayers shall, within the prescribed time limit, go through the verification or replacement procedures with the relevant certificates to the competent tax authorities.
Seven, if this certificate is lost, the taxpayer shall report in writing to the competent tax authorities, and publicly declare it invalid and apply for a replacement.
Eight, thirty days before the expiration of the temporary tax registration, to the tax authorities for tax registration.
Nine, according to the provisions of Article 60 of the Tax Administration Law, if a taxpayer fails to apply for tax registration, change or cancellation of tax registration within the prescribed time limit, and fails to declare all his bank accounts to the tax authorities in accordance with the provisions, the tax authorities shall order him to make corrections within a time limit and may impose a fine of not more 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.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit; If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.
Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.
10. according to article 17 of the detailed rules for the implementation of the tax administration law, taxpayers engaged in production and business operations shall report all their account numbers to the competent tax authorities in writing within 15 days from the date of opening basic account or other deposit accounts; If there is any change, it shall be reported to the competent tax authorities in writing within fifteen days from the date of change.