Self-employed households have cancelled their business licenses and failed to apply for tax registration certificates. Now they want to cancel their business license. The industrial and commercial office must show me the cancellation form of the tax department. Should I reissue it? According to the provisions of Article 16 of the Tax Administration Law and Article 15 of the Detailed Rules for the Implementation of the Tax Administration Law, taxpayers should register with the tax authorities with relevant documents before canceling their business licenses.

Therefore, it is legal and reasonable for the industrial and commercial department where your store is located to ask you to provide the cancellation certificate of the tax department. According to the requirements, you have to go through the tax registration first, pay the tax, and then cancel the tax registration.

Please consult the local tax authorities or call 12366 for specific related matters.