税务登记管理办法 Order of the State Administration of Taxation

pay tax arises within 30 days as of the day when the obligation to pay tax arises. The tax organ shall issue tax registration certificate and its duplicate to the taxpayer upon examination.

　　Article 12 Where there is any dispute over a taxpayer's tax registration place between the tax organs， the jurisdiction shall be determined by their common superior tax organ. Where there is any dispute over a taxpayer's tax registration between a bureau （sub-bureau） of state taxes and a bureau （sub-bureau） of local taxes， it shall be settled according to Article 6 of the present Measures.

　　Article 13 Where a taxpayer applies for going through the tax registration formalities， it shall faithfully submit the following certificates and materials in accordance with its actual situations：

　　（1） The industrial and commercial business license or other business approving certificates；

　　（2） Relevant contracts， articles of association and agreements；

　　（3） The certificate of uniform organizational code； and

　　（4） The identity card， passport or other lawful certificates of the legal representative， or the responsible person， or the owner.

　　Other relevant certificates and materials that are required to offer shall be determined by the tax organ at the level of provinces， autonomous regions， or municipalities directly under the Central Government.

　　Article 14 Where a taxpayer applies for going through the tax registration formalities， it shall faithfully fill in the tax registration form.

　　The tax registration form mainly includes：

　　（1） The names of the entity， the legal representative or the owner， and the numbers of their identity card， passport or other lawful certificates；

　　（2） The domicile or business place；

　　（3） The type of registration；

　　（4） The method of accounting；

　　（5） The form of production or business operations；

　　（6） The scope for production or business operations；

　　（7） The registered fund （capital） or the total sum of the investments；

　　（8） The time limit for production or b

usiness operations；

　　（9） The person-in-charge of finance， the telephone number； and

　　（10） Other relevant items specified by the State Administration of Taxation.

　　Article 15 As for a taxpayer who has submitted a complete set of certificates and materials and has filled in the tax registration form with content that meets the relevant requirements， the tax organ shall issue the taxpayer a tax registration certificate in good time. Where a taxpayer fails to submit a complete set of certificates and materials or fails to fill in the tax registration form in accordance with the relevant requirements， the tax organ shall， in the presence of the taxpayer， demand it to add and correct or refill the form. If the there is any doubt about the certificates and materials submitted by the taxpayer， the tax organ shall conduct on-site investigations and shall issue a tax registration certificate to the taxpayer upon verification.

　　Article 16 The tax registration certificate mainly includes the name of the taxpayer， the tax registration code， the legal representative or the responsible person， the address of the production or business operations， the type of registration， the method of accounting， the scope for production or business operations （major business operations， concurrent business operations）， date of issuance of the certificate and period of validity of the certificate.

　　Article 17 A withholding agent who has gone through the tax registration formalities shall， within 30 days as of the day when the obligation to pay tax arises， apply to the same tax organs as the one in which it has make tax registration for going through the registration formalities for withholding taxes. The tax organ shall register the items concerning the withholding of taxes on its tax registration certificate and shall not issue any tax withholding registration certificate.

　　As for a taxpayer who isn't required to make tax registration according to the relevant provisions of the laws and administrative regulations， it shall， within 30 days as of the day when the obligation to pay tax arises， apply to the tax organs where the institution is located for going through the registration formalities for withholding taxes. The tax organ shall issue a tax withholding registration certificate to the taxpayer upon verification.

　　Chapter III Modification Registration

　　Article 18 Where any of the tax registration information of a taxpayer changes， the taxpayer shall apply to the original tax registration organ for modifying the tax registration.

　　Article 19 As for a taxpayer who has completed the modification registration in the administrative organ of industry and commerce， it shall， within 30 days as of the day when it has completed the modification in the administrative department of industry and commerce， faithfully submit the following certificates and materials to the original tax registration organ， and file an application for modifying the tax registration：

　　（1） The industrial and commercial registration modification form， and the industrial and commercial business license；

　　（2） The relevant evidential documents about the modification registration of the taxpayer；

　　（3） The former tax registration certificate issued by the tax organ （including the original tax registration certificate， its duplicate and registration form）； and

　　（4） Other relevant materials.

　　Article 20 If a taxpayer isn't required to handle modification registration in the administrative organ of industry and commerce according to relevant regulations， or if what a taxpayer modifies is irrelevant to the industrial and commercial registration， the taxpayer shall， within 30 days as of the day when the content of tax registration actually changes， or within 30 days as of the day the relevant organ approves of or announces the modification， apply to the original tax registrat

ion organ for modifying the tax registration upon the strength of the following certificates：

　　（1） The relevant evidential certificates about the content of modification registration of the taxpayer；

　　（2） The former tax registration certificate （including the original tax registration certificate and its duplicate， and the tax registration form）； and

　　（3） Other relevant materials.

　　Article 21 As for a taxpayer who has submitted a complete set of certificates and materials as required for modification registration， it shall faithfully fill in the tax registration modification form， which shall be subject to the examination of the tax organ. If it meets the relevant requirements， the tax organ shall accept it； if it doesn't meet the relevant requirements， the tax organ shall order the taxpayer to add and get right.

　　Article 22 Within 30 days as of the day when a tax organ accepts an application， it shall examine and handle the modification tax registration. Where both the tax registration form and the tax registration certificate of a taxpayer are modified， the tax organ shall issue a new tax registration certificate in accordance with the modified contents upon verification. Where the tax registration form of a taxpayer is modified， but no modification is made to the tax registration certificate， the tax organ shall not issue a new tax registration certificate.

　　Chapter IV Business Suspension， Business Resumption Registration

　　Article 23 Where an individual industrial and commercial household subject to taxes of fixed sum and fixed term needs to suspend business， it shall report to the tax organ for business suspension registration prior to the suspension. The duration of business suspension for a taxpayer shall not exceed one year.

　　Article 24 Where a taxpayer applies for business suspension registration， it shall faithfully fill in a business suspension registration form， in which it shall explain the reason for business suspension， the duration of business suspension， the information about the tax payments prior to suspending the business and the information about the invoices purchased， used and remained. It shall pay up the payable taxes， late fees and penalties. The tax organ shall withdraw and preserve its tax registration certificate and duplicate， the invoice purchasing recording book， the remained invoices and other relevant tax certificates.

　　Article 25 Where an obligation to pay tax arises during the period of business suspension of a taxpayer， the taxpayers shall file a tax return and pay the tax （es） according to relevant laws and administrative regulations governing tax collection.

　　Article 26 A taxpayer shall， before it resumes production or business operations， apply to the tax organ for business resumption registration. It shall faithfully fill in the Business Suspension or Resumption Report and take back and start to use the tax registration certificate， the invoice purchasing recording book and the invoices purchased prior to the business suspension.

　　Article 27 Where a taxpayers is unable to resume the production or business operations at the expiration of business suspension. It shall， prior to the expiration of business suspension， file an application to the tax organ for the registration of suspension extension period and shall faithfully fill in the Business Suspension or Resumption Report.

　　Chapter V Cancellation of Registration

　　Article 28 Where a taxpayer terminates the obligation to pay tax due to dissolution， bankruptcy， cancellation or other reasons， before it cancels the registration in the

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