Modification of Tax Registration

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Modification of Tax Registration

In the event that contents of tax registration of taxpayer change, when the taxpayer makes a registration in administrative organ of industry and commerce, within 30 days upon the date of modification of registration in the administrative organ of industry and commerce, he shall bring Tax Certificate to declare and apply for modification of tax registration in the previous administration of tax registration; according to regulations, the one exempt from the tax registration shall be excluded.

Provided that the below cases happen to the taxpayer, modification of tax registration shall be made accordingly:

 Modify the names of taxpayer and withholding agent
 Modify the legal representative
 Modify the economic type of company
 Modify site or business address
 Modify the scope of production and business or operation method
 Modify term of production and operation
 Establish or cancel a subsidiary
 In case the telephone number changes
 The other information of tax registration changes, for example, the information of an opening bank

What formalities shall be gone through in case of modification of tax registration?

The following materials shall be submitted to the organ of taxation providing that tax registration is modified:

 Submit the modified Copy of Business License and its photocopy; it is unnecessary to proceed with the modified file and photocopy of License of Business approved by the relevant companies.
 Submit certificates and photocopies relating to the modified contents (items).
 Any modification made in different organs of taxation shall be approved by its previous competent authorities of taxation collection and Form of Verification and Approval of Application for Modification of Tax Registration of Trans-branch in the Bureau must be filled and submitted in this case.
 Fill and submit Form of Verification and Approval of Application for Modification of Tax Registration, and get the form stamped with official chop and legal person seal.
 All the other materials and photocopies required by the organ of taxation.
 Bring the original and the copy of Tax Certificate and the books of receipt and purchase of tax invoice.