According to the third paragraph of Article 15 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) (the State Council Order No.362), a taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall report to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.

In addition, according to Article 28 of the Measures for the Administration of Tax Registration (Order No.7 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China), a taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.