I. Under what circumstances should the tax registration be cancelled:
1. Taxpayers and withholding agents are dissolved, bankrupt, revoked or have other circumstances, and their tax obligations are terminated according to law;
2. Taxpayers and withholding agents need to change the tax registration authority due to changes in their domicile and business premises;
3. The taxpayer's business license is revoked by the administrative department for industry and commerce according to law.
Two. Time limit for cancellation of tax registration:
(1) Where a taxpayer or withholding agent is dissolved, bankrupt or revoked, and their tax obligations are terminated according to law, they shall go through the cancellation of tax registration with the original tax registration authority before going through the cancellation with the local industrial and commercial authorities; If it is not necessary to register with the industrial and commercial authorities according to regulations, it shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of approval or termination by the relevant departments/authorities;
(2) Where a taxpayer or withholding agent needs to change the tax registration authority due to the change of domicile or business premises, it shall go through the cancellation of tax registration at the original tax registration authority before applying to the administrative department for industry and commerce for change or cancellation. At the same time, apply to the competent tax authorities in the place of immigration for tax registration and business opening;
(3) If the taxpayer's business license is revoked by the administrative department for industry and commerce, it shall go to the original tax registration authority for cancellation of tax registration within 15 days from the date when the business license is revoked;
3. What are the procedures for canceling tax registration?
(1) When a taxpayer applies for tax liquidation, he shall first go to the tax collection authority under his jurisdiction to collect and fill out the Tax Liquidation Declaration Form in triplicate, with the contents as follows: computer code, enterprise name, economic nature, detailed address, application for cancellation of tax registration, tax liquidation declaration and relevant materials attached to the declaration form;
(2) Return the tax code seal, original and duplicate of tax registration, relevant tax payment materials issued by the tax authorities and other relevant materials required by the tax authorities. Taxpayers other than self-employed households and quota households hold the Tax Settlement Declaration Form signed after collection for inspection by the Inspection Office;
(three) after the taxpayer has completed the inspection by the inspection office, he shall go to the tax service office for cancellation with the "Application Form for Tax Settlement" signed by the inspection office;
(four) after receiving the taxpayer's "tax liquidation declaration form", the tax service institution shall go through the cancellation procedures according to the prescribed procedures. And after issuing the certificate of cancellation of tax registration, go through the formalities of cancellation of tax registration.
Legal basis:
Notice on further improving the simple cancellation of registration and convenient market exit of small and medium-sized enterprises
We will implement simple cancellation of small and medium-sized enterprises and individual industrial and commercial households, continue to deepen the reform of the commercial system, smooth the exit channels of market entities, and further reduce the publicity time for simple cancellation, which will be reduced from 45 days to 20 days. After the expiration of publicity, market participants can directly apply to the market supervision department for simple cancellation.