Taxpayers who have gone through the registration of change in the administrative department for industry and commerce shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change, report to the original tax registration authority with relevant documents.
Taxpayers who do not need to go through the change registration in the administrative department for industry and commerce according to the regulations, or the change registration content has nothing to do with the industrial and commercial registration content, shall, within 30 days from the date when the tax registration content actually changes, or within 30 days from the date of approval or announcement by the relevant authorities, report the change of tax registration to the original tax registration authority with relevant documents.