1. If the tax has been cancelled, what will happen if the business has not been cancelled?
Business license will be revoked according to law.
Consequences of revocation of the company's business license:
(1) According to the Measures for the Administration of Enterprise Name Registration, an enterprise whose business license has been revoked for less than 3 years is not allowed to use it.
(2) As the legal representative of a company whose business license has been revoked, he shall be personally liable for the illegal acts of the company. Within 3 years from the date of revocation of the company's business license, he shall not serve as a senior manager of other companies.
(3) The investors or shareholders of the company whose business license has been revoked shall fulfill the obligation of organizing liquidation according to law, and if they refuse to liquidate, they shall bear the legal consequences arising therefrom.
(4) The legal representative of the company will be blacklisted, unable to make loans, restrict travel and receive pensions.
Article 16 of the Law on the Administration of Tax Collection stipulates that taxpayers engaged in production and business operations shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change, or before applying to the administrative department for industry and commerce for cancellation of registration, report to the tax authorities for change or cancellation of tax registration with relevant documents.
2. What are the consequences of not canceling tax registration?
If the enterprise is cancelled abnormally, if it is not inspected in the second year, it will be deemed as automatic cancellation. The legal representative and shareholders' meeting of the revoked enterprise were blacklisted by the industrial and commercial bureau and fined. An enterprise legal person whose business license has been revoked will enter the credit system list of industrial and commercial enterprises. If the blacklist of legal persons is not lifted in time, the company will not be able to re-register in the name of an individual within three years, and personal bad credit records will be retained for seven years, and it will be impossible to handle credit-related businesses such as loans and going abroad.
Article 16 of the Tax Administration Law: If a taxpayer engaged in production or business operations changes the contents of the tax registration, it shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration, or before applying to the administrative department for industry and commerce for cancellation of registration, report to the tax authorities for the change or cancellation of tax registration with relevant documents.
3. What will happen if the company cancels for ten years?
(1) Fines and penalties
According to the "Regulations on Company Registration", if the company's registered items change and the relevant change registration is not handled in accordance with the regulations, the company registration authority shall order it to register within a time limit; Failing to register within the time limit, a fine ranging from 6,543,800 yuan to 6,543,800 yuan will be imposed.
(2) The legal representative has entered the blacklist.
According to the fourth paragraph of Article 147 of the Company Law, "a person who acts as the legal representative of a company whose business license has been revoked and ordered to close due to violation of the law, and is personally responsible, and it has not been more than three years since the date of revocation of the company's business license" may not serve as a director, supervisor or senior manager of the company.
The State Administration for Industry and Commerce's Regulations on the Administration of Registration of Legal Representatives of Companies as Legal Persons also clearly stipulates that a person who acts as the legal representative of a company whose business license has been revoked due to violation of laws and is personally responsible for the company's illegal acts may not act as the legal representative of other companies if it has not been more than three years since the date of revocation of the company's business license.
(III) Joint and several liabilities of shareholders
Shareholders of a limited liability company, directors and controlling shareholders of a joint stock limited company fail to perform their obligations, resulting in losses to the company's main property, account books and important documents. If the creditor claims to be jointly and severally liable for the debts of the company, the people's court shall support it according to law.
(4) Responsibilities of directors, controlling shareholders and actual controllers.
If the company's registration is cancelled without liquidation, resulting in the company's inability to liquidate, and the creditors claim that the shareholders, directors, controlling shareholders and actual controllers of a limited liability company shall be liable for the company's debts, the people's court shall support them according to law.
(5) It will involve unlicensed operation. A company whose business license has been revoked shall return the official seal of the business license and the special seal for the contract to the original registration authority. Those who refuse to return it are in violation of the provisions on registration management, and may request the local public security organ to assist in the collection. Those who engage in business activities with a business license that should be confiscated shall be treated as unlicensed. If a crime is constituted, criminal responsibility shall be investigated according to law.
The above is my introduction to the consequences of canceling the tax. If the company's industry and commerce do not cancel, the business license may be revoked. Therefore, when the company is revoked, it needs to be revoked together with taxation and industry and commerce.