Enterprises, branches set up by enterprises in other places, places engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) shall report to the local tax authorities for tax registration:

(a) taxpayers engaged in production and business operations who receive business licenses (including temporary business licenses) shall apply for tax registration within 30 days from the date of receiving business licenses, and the tax authorities shall issue tax registration certificates and copies (taxpayers who receive temporary business licenses shall issue temporary tax registration certificates and copies);

(2) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license but has been approved by the relevant department, it shall apply for tax registration within 30 days from the date when the relevant department approves the establishment, and the tax authorities shall issue a tax registration certificate and a copy;

(3) If a taxpayer engaged in production or business operations has not applied for an industrial and commercial business license or been established without the approval of the relevant department, it shall apply for tax registration within 30 days from the date when the tax obligation occurs, and the tax authorities shall issue a temporary tax registration certificate and a copy thereof;

(4) A lessee who has independent production and management rights, conducts independent financial accounting and regularly pays the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply for tax registration with the tax authorities in the place where the contracted business takes place, and the tax authorities shall issue a temporary tax registration certificate and a copy;

(5) If a taxpayer engaged in production or business operation goes out for business operation, and it has accumulated more than 180 days in a continuous period of 12 months from the date of actual business operation or provision of labor services in the same county (city), it shall, within 30 days from the date of expiration, apply to the tax authorities where the production or business operation is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy;

(6) If an overseas enterprise contracts construction, installation, assembly, exploration projects and provides labor services within the territory of China, it shall, within 30 days from the date of signing the project contract or agreement, apply to the tax authorities where the project is located for tax registration, and the tax authorities shall issue a temporary tax registration certificate and a copy.

Taxpayers other than those specified in Article 10 of the Measures for the Administration of Tax Registration, except state organs, individuals and mobile rural vendors without fixed production and business premises, shall, within 30 days from the date of the occurrence of tax obligations, apply to the tax authorities where the tax obligations occur for tax registration, and the tax authorities shall issue tax registration certificates and copies.