Paragraph 1 of Article 15 of the Tax Administration Law stipulates that a taxpayer engaged in production or business operations shall, within 30 days from the date of obtaining a business license, apply to the competent tax authorities in the place where the production or business operation or the tax obligation occurs for tax registration, fill in the tax registration form truthfully, and provide relevant documents and materials as required by the tax authorities.

The procedure of tax registration varies with different industries, economic nature and specific related matters, so the corresponding tax authorities should be consulted before tax registration. However, in general, tax registration shall truthfully provide the following documents and materials to the tax authorities:

(a) business license or other approved practice certificate; (2) Relevant contracts, articles of association and agreements; (3) Certificate of uniform code of organization; (four) the identity card, passport or other legal documents of the legal representative or person in charge or the owner; (5) Other relevant documents and materials required by the competent tax authorities.