2. For the general taxpayer who changes the organization code, the taxpayer shall fill in the Application Form for the Qualification of VAT General Taxpayer, fill in the change items in the column of "Application Reason" and fill in the "Change Confirmation Items" in the column of "Remarks" to re-identify the general taxpayer. For taxpayers who change other identification items except the organization code, if the tax registration change involves the general taxpayer qualification certificate, the VAT general taxpayer qualification certificate should be renewed at the same time when handling the tax registration change.
3. When each export tax refund (exemption) enterprise changes the contents of CTAIS, if the change involves the import and export business in the above table, it is necessary to fill in the Application Form for Determining the Change of Export Tax Refund (Exemption) or the Confirmation of Tax Refund Account of Export Enterprises (change of bank account number) and other related forms, and handle the corresponding import and export business change procedures in time.
Processing time: 13 working days