According to Article 29 of the Measures for the Administration of Tax Registration, if a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he shall apply to the administrative department for industry and commerce or other organs for change or cancellation of registration before the change of his domicile or business premises.
With relevant documents and materials, apply to the original tax registration authority for cancellation of tax registration, and apply to the tax authority where the tax registration is cancelled within 30 days.
Enterprise: When the taxpayer cancels the tax registration, it shall submit the following relevant materials:
(1), written application;
(2) Original and photocopy of tax registration certificate and invoice quasi-purchase certificate;
(3), VAT general taxpayer identification form and qualification certificate;
(four) the relevant resolutions and copies of the cancellation of registration;
(5) If the business license is revoked, the revocation decision and a copy issued by the industrial and commercial department shall be submitted;
(6), the current (monthly) return information and tax payment vouchers; (Information about tax settlement and invoice cancellation)
(seven) other documents and materials required by the competent tax authorities.
Extended Information Individual taxpayers shall submit the following relevant materials when handling the cancellation of tax registration:
(1), written application;
(2) Original and photocopy of tax registration certificate and invoice quasi-purchase certificate;
(3) If the business license is revoked, the revocation decision and a copy issued by the industrial and commercial department shall be submitted;
(4), the current (monthly) return information and tax payment vouchers; (Information about tax settlement and invoice cancellation)
(5) Other documents and materials required by the competent tax authorities.
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