The cancellation of tax registration should be applied by the taxpayer himself, and the tax, late payment fees, fines, invoices, etc. can only be canceled after tax approval. Unless the taxpayer is determined to be abnormal, state tax staff are not allowed to cancel the taxpayer's tax registration at will.

Article 28 of the "Tax Registration Management Measures" If a taxpayer encounters dissolution, bankruptcy, cancellation or other circumstances and terminates its tax obligations in accordance with the law, it shall first apply for deregistration to the industrial and commercial administrative authorities or other authorities. , apply to the original tax registration authority for deregistration of tax registration with relevant certificates and information; if it is not necessary to register with the industrial and commercial administration authority or other authorities according to regulations, it shall be held within 15 days from the date of approval or termination by the relevant authority, with relevant certificates and information to the original tax registration authority to apply for cancellation of tax registration.

If a taxpayer has its business license revoked by the industrial and commercial administration or its registration revoked by other authorities, it shall apply to the original tax registration authority for tax cancellation within 15 days from the date the business license is revoked or the registration is revoked. Register.

Article 31 Before canceling tax registration, taxpayers shall submit relevant supporting documents and information to the tax authorities, settle the tax payable, overpayment (exemption) of tax, late payment fees and fines, and pay the cancellation Invoices, tax registration certificates and other tax documents shall be subject to tax registration cancellation procedures after being approved by the tax authorities.

Article 41 If a taxpayer has been listed as an irregular household for more than three months, the tax authorities may declare his tax registration certificate invalid, and the tax payable shall still be levied in accordance with the "Tax Collection and Administration Law" and the implementation of the provisions of its Implementing Rules.