Article 26
In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers shall terminate their tax payment obligations according to law, and shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials before going through the cancellation of registration with the industrial and commercial administration or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials. A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall, within 15 days from the date of revocation of business license or cancellation of registration, apply to the original tax registration authority for cancellation of tax registration.
Article 27
Taxpayers who change the tax registration authority due to the change of their domicile or business place shall, before applying to the administrative department for industry and commerce or other organs for the change or cancellation of registration, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and report to the tax authorities in the place where they moved for tax registration within 30 days from the date of cancellation of tax registration.
Article 28
Overseas enterprises that contract construction, installation, assembly, exploration projects and provide labor services in China shall, within 15 days after the completion of the project and before leaving China, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.
Article 29
Before going through the cancellation of tax registration, a taxpayer shall submit relevant supporting documents and materials to the tax authorities, settle the payable tax, overpay (exempt) taxes, late fees and fines, hand in invoices, tax registration certificates and other tax certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.
The Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Management stipulates that:
Article 15
In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers shall terminate their tax obligations according to law, and shall report to the original tax registration authority for cancellation of tax registration with relevant documents before going through the cancellation of registration with the industrial and commercial administration or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to the regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents.
Taxpayers who change the tax registration authority due to the change of their domicile or business place shall report to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration or before the change of domicile or business place, and report to the local tax authority for cancellation of tax registration within 30 days.
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, within 15 days from the date of revocation of business license or cancellation of registration, apply to the original tax registration authority for cancellation of tax registration.
Article 16
Before going through the cancellation of tax registration, taxpayers shall settle the tax payable, late fees and fines with the tax authorities, and hand in invoices, tax registration certificates and other tax certificates.