Information on cancellation of tax registration of enterprises: enterprises should cancel their tax registration due to bankruptcy liquidation, dissolution, revocation of business license and other reasons. Before canceling the tax registration, an enterprise shall submit relevant supporting documents and materials to the tax authorities, settle the tax payable, tax refund (exemption), late payment fees and fines, hand in tax documents such as invoices and tax registration certificates, and go through the formalities of canceling the tax registration after being approved by the tax authorities.
Tax registration shall truthfully provide the following materials to the tax authorities:
1, industrial and commercial business license or other approved practice certificate;
2. Relevant contracts, articles of association and agreements;
3, organization unified code certificate;
4. The ID card, passport or other legal documents of the legal representative or person in charge or the owner;
5. Other relevant documents and materials required by the competent tax authorities.
Legal basis: Article 16 of People's Republic of China (PRC) Tax Collection and Management Law.
Taxpayers engaged in production and business operations shall, if the contents of tax registration change, report to the tax authorities for change or cancellation of tax registration with relevant documents within 30 days from the date when the administrative department for industry and commerce handles the change registration or before applying for cancellation of registration to the administrative department for industry and commerce.