According to the provisions of Article 23 of the Measures for the Administration of Tax Registration, if individual industrial and commercial households need to suspend business, they should apply to the tax authorities for business suspension registration before they suspend business. The taxpayer's suspension period shall not exceed one year.
Article 24 When applying for business suspension registration, a taxpayer shall truthfully fill in the report on business suspension and resumption, stating the reasons for business suspension, the period of business suspension, the tax payment before business suspension and the receipt, use and storage of invoices, and settle the payable taxes, late fees and fines. The tax authorities shall keep the tax registration certificate and its photocopy, invoice receiving and purchasing book, unused invoices and other tax vouchers.
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Measures for the Administration of Tax Registration Article 26 Before resuming production and operation, taxpayers shall apply to the tax authorities for registration of resumption of business, truthfully fill in the report of resumption of business and suspension of business, and recover and use the tax registration certificate, invoice purchase book and invoices purchased before suspension.
Article 27 If a taxpayer fails to resume production and operation in time after the expiration of business suspension, it shall go through the extension of business suspension registration with the tax authorities before the expiration of business suspension, and truthfully fill out the report on business suspension and resumption.
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