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Does the national tax and local tax registration certificate need annual inspection?
According to the provisions of Article 19 of the Detailed Rules for the Implementation of the Tax Administration Law of People's Republic of China (PRC), the tax authorities implement a system of periodic verification and renewal of tax registration certificates. Except for the tax registration certificate of foreign-invested enterprises, other taxpayers' tax registration certificates do not need annual inspection, but taxpayers should go through relevant formalities with the competent tax authorities with relevant documents within the prescribed time limit after receiving the notice of verification or renewal from the tax authorities.

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