Because the tax plate is one of the important tools for taxpayers to issue and receive special VAT invoices, once it is cancelled, it means that taxpayers can no longer use the tax plate for related business operations. Before canceling the tax plate, it is recommended to know the specific regulations of the local tax authorities and consult professional accountants or tax consultants to ensure that the operation meets the requirements of laws and regulations. You can consider going through the tax cancellation procedures to avoid unnecessary risks and fines caused by not writing off the tax plate in time.
Tax discount cancellation process:
1. Prepare relevant materials: generally, you need to provide your own identity certificate, tax registration certificate, tax disc information and other relevant documents. Please ensure that you understand and meet the requirements of the local tax bureau;
2. Fill in the cancellation application form: obtain or download the cancellation application form from the local tax bureau. Fill in relevant information, including your name, tax number, contact information, etc.
3. Submit the application form and materials: submit the completed cancellation application form and related materials to the local tax bureau. You can choose to mail or go to the tax bureau in person;
4. Waiting for review: The Inland Revenue Department will review your application. After approval, you will receive a cancellation confirmation letter;
5. Return the tax card: After receiving the cancellation confirmation letter, return your tax card as required. Please be sure to return the tax plate within the specified time to avoid late fees or other legal liabilities;
6. Complete the cancellation procedures: After receiving the cancellation confirmation letter from the tax bureau, your tax disc cancellation procedures will be completed.
To sum up, the specific operation may be different due to the specific tax system of countries and regions.
Legal basis:
"People's Republic of China (PRC) invoice management measures" twenty-second.
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.