1. After the tax authority orders the person to make corrections within a time limit, if the person fails to make corrections within the time limit, the tax authority shall send personnel to conduct an on-site inspection. If no trace is found and the person cannot be forced to perform tax obligations, the inspector shall make an abnormal household registration report. The confirmation letter will be stored in the taxpayer's file, and the tax authorities will suspend the use of their tax registration certificate, invoice purchase book and invoices.

2. If a taxpayer has been listed as an irregular household for more than three months, the tax authorities may declare his tax registration certificate invalid, and the tax payable shall still be levied in accordance with the "Tax Collection and Administration Law" and its " The provisions of the Implementing Rules shall be implemented.