Tax Cancelling

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Cancellation of Tax Registration

The cases in which cancellation of tax registration shall be made are as follows:

 In case the taxpayer or the withholding agent is dissolved or goes bankrupt or is canceled or terminates taxpaying liability according to the law or the other cases
 In case the taxpayer or the withholding agent has to modify the organ of tax registration because of changes of office and business site
 In case the taxpayer’s business license has been withdrawn by administrative organ of industry and commerce.
 In case the taxpayer or the withholding agent is dissolved or goes bankrupt or is canceled or terminates taxpaying liability according to the law or the other cases, he shall, before withdrawing the tax registration in the organ of industry and commerce, cancel the tax registration in the previous organ of tax registration; if the ones do not have to make a registration in the organ of industry and commerce, they shall, within 15 days upon the date when the relevant organs approve or declare the expiry, proceed with withdrawal of tax registration in the previous organ of tax registration
 In case the taxpayer or the withholding agent has to modify the organ of tax registration because of changes of office and business site, he shall withdraw the tax registration in the previous organ of tax registration dealing with your first registration, before applying for modification in administrative organ of industry and commerce, or before cancellation, or before alteration of office and business site; meanwhile, please apply for proceeding with tax registration of business start-up in the competent organ of taxation where your business is relocated
 In case the taxpayer’s business license has been withdrawn by administrative organ of industry and commerce, he shall, within 15 days upon the date when his business license is cancelled, go through withdrawal of tax registration in the previous organ of taxation.

Process of Canceling Tax Registration:

 When the taxpayer carries out taxpaying liquidation, he firstly goes to the office of tax collection which has jurisdiction over his application, takes Declaration Form of Taxpaying Liquidation in triplicate, and fills in it by the following contents: computer code, enterprise name, economic nature, detailed address, application for withdrawing tax registration, application for taxpaying liquidation, relevant materials enclosed with the application documents
 Return the chop of tax code, the original and the copy of Tax Certificate, the relevant taxpaying materials issued by taxation organ, and the other materials requested by taxation organ. Except for the taxpayer dealing with private business or paying lump-sum tax, all the other taxpayers must submit Declaration Form of Taxpaying Liquidation which has already been signed by the office of tax collection to the inspection office for approval
 After the taxpayer’s form has been verified and examined by the inspection office, he will submit the Declaration Form of Taxpaying Liquidation which has already been signed by the inspection office to cancel the tax registration in the taxpaying service office
 After receiving the Declaration Form of Taxpaying Liquidation submitted by the taxpayer, the taxpaying service office will comply with the specified procedures to go through formalities of cancellation and issue Certificate of Withdrawal of Tax Registration which signifies the close of cancellation of tax registration