Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.
Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.