In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers who terminate their tax obligations according to law shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through cancellation of registration with the administrative department for industry and commerce or other organs; In accordance with the provisions, it is not necessary to cancel the registration in the administrative department for industry and commerce or other organs, and 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.

Taxpayers who change the tax registration authority due to the change of their domicile or business premises shall, before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.