Procedures For Cancellation Of Tax Certificate

In case of dissolution, bankruptcy, cancellation and other termination of tax payment, taxpayers shall apply to the original registration and tax authorities for cancellation of registration before going through the cancellation of industrial and commercial registration. If they do not need to go through the cancellation of industrial and commercial registration, they shall apply within 15 days from the date of approval or termination of the relevant authority. If there is a change in residence or business location, they should apply to the original registration tax authority before applying for a change or write off their business license. If the business license is revoked, they shall apply for cancellation of registration within 15 days from the date when the business license is revoked.

When the registration procedures are cancelled, the taxpayer shall take the examination and approval form of the cancellation of tax registration application signed by the invoice and collection and inspection procedures, the original tax registration (or registration) certificate, the deduction, collection, collection and payment of the certificate (except for the non collection and withholding tax obligations) and the resolution of the competent department or the board of directors. If the business license is revoked, it shall be submitted to the administrative department for Industry and Commerce for revocation decision, and the other certified documents required by the local competent tax authorities.

At the same time, it should also apply from the tax registration window or other windows designated by the tax service hall and receive the "cancellation tax registration application approval form", and submit it to the tax registration window according to the requirements of all the links in the process of clearing taxes and ticket cancellation procedures. If the conditions are met, the notice of tax collection receipt should be issued to the taxpayer, and the tax registration notice should be received again according to the time stipulated in the notice.

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