According to the Notice of China Association of Certified Tax Agents on Printing and Distributing the Measures for the Registration of Tax Agents' Professional Qualification Certificates (Trial), the provisions on the registration, alteration and cancellation of tax agents' examination qualification certificates are as follows:
First, those who pass the examination shall go through the qualification certificate registration formalities at the same time as receiving the qualification certificate.
Note: Qualification certificates are registered according to whether they are practicing in tax agencies or not.
Two, the examination qualified personnel should fill in the relevant information through the information system as required. To apply for practice registration, I shall submit the labor contract signed with the tax agency where I work.
Three, registered tax agents should join the China Taxation Association and local tax associations, and accept industry self-discipline.
Four, the qualification certificate registration information changes, it should be registered through the information system within 30 days from the date of change. Except the following information changes need to be confirmed by the local tax association, other information changes are handled by tax agents.
(a) the name or identity card, passport and other identity documents have changed;
(2) The type of tax registration has changed;
(three) the tax office where the tax accountant is located has changed;
(4) The local tax association has changed;
(5) Other circumstances stipulated by China Taxation Institute or local taxation institute.
If the change of tax agent information needs to be confirmed by the local tax association, the local tax association shall complete it within 10 working days after receiving the relevant certification materials.
Five, tax-related information changes need to apply to the local tax association and provide relevant materials:
(a) the identity information changes, it shall apply to the local tax association and submit the certification materials issued by the public security organ;
(two) the type of tax registration, tax agency changes, it shall apply to the local tax association, and provide relevant work units to prove the material;
(3) Where the tax agent's local tax association changes, it shall apply to the local tax association of the transfer-out place and the local tax association of the transfer-in place, and provide relevant certification materials.
Six, tax information changes such as involving matters recorded in the Qualification Certificate, need to change the Qualification Certificate, through the local tax association to the China Taxation Institute for renewal.
Seven, the tax agent in any of the following circumstances, by the local tax agent association submitted to the China tax agent association to cancel the registration qualification certificate:
(1) Having lost full capacity for civil conduct;
(2) Voluntary application for cancellation of registration;
(3) Being dead or being declared dead according to law;
(4) Other circumstances stipulated by China Taxation Institute.
Eight, the tax agent qualification certificate cancellation registration shall be announced by the China Taxation Association through the information system. If the cancellation certificate registration disappears, the tax agent may re-register according to the regulations.