legal ground
Article 16 of the Law of the People's Republic of China on the Administration of Tax Collection, if the contents of tax registration of taxpayers engaged in production and business operations change, they shall report to the tax authorities for the 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 to the administrative department for industry and commerce for cancellation registration. Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection Article 14 Where the contents of a taxpayer's tax registration change, it shall, within 30 days from the date when the administrative department for industry and commerce or other organs handle the change registration, report to the original tax registration authority with relevant documents. Where the contents of a taxpayer's tax registration change and it is not necessary to go to the administrative department for industry and commerce or other organs for registration of change, it shall, within 30 days from the date of change, report to the original tax registration authority for registration of change with relevant documents.