Taxpayers of individual industrial and commercial households engaged in production and business operations shall, within 30 days from the date of obtaining the business license, or from the date of approval of the establishment by the relevant departments, and from the date of tax payment obligation, bring relevant materials and seals to the local competent tax authorities to collect the tax registration form on the spot, fill it out completely and submit it to the tax authorities to complete the tax registration.

The materials required for individual industrial and commercial households to apply for tax registration certificates include: the original copy of business license or other approved practice certificates and their copies, the original and their copies of the owner's identity card, the original and their copies of the registered address and the actual production and business address certificate, and other documents and materials stipulated by the tax bureau according to the business scope of individual industrial and commercial households.