Law on the Administration of Tax Collection Article 15 Enterprises, branches engaged in production and business operations set up by enterprises in other places and other places, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) 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 examine and issue tax registration certificates within 30 days from the date of receiving the declaration.

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.