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Notice of the China (Shanghai) Pilot Free Trade Zone on the Cancellation of Tax Registration

en.china-shftz.gov.cn Updated: 2018-07-10

The English version is for reference only. If there is any inconsistency or conflict between the English and Chinese version, the Chinese version shall prevail.

I. Operation Basis

Law of the People’s Republic of China on the Administration of Tax Collection, Detailed Rules on Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection, and Measures for Taxation Registration and Management

II. Scope of Application

Any units other than the banking, insurance, state element market, marine oil enterprises (the banking, insurance, state element market, marine oil enterprises handle the tax cancellation registration at the Tax Hall, F/1, the 3rd Taxation Administration at 865 Zhongshannan Road)

III. Required Materials

Approval of Application for Cancellation of Tax Registration;
Approval of Tax Clearing Application for Cancellation of Tax Registration;
Approval of Notes Clearing Application for Cancellation of Tax Registration;
Invoice Purchase and Printing Book, and original of the unused blank invoice or the counterfoil of the uninspected old invoice;
Original and duplicate of the state and local tax registration certificate;
Decision of the responsible department of the enterprise or unit or other relevant certificates (for the resident representative office of the foreign enterprise, provide the decision of the head office on agreement of termination);
Civil Judgment of the people’s court, terminating the bankruptcy procedures;
Decision on revocation of the industrial and commercial license as issued by the industrial and commercial administration. (The tax payer shall commit that the materials and contents abovementioned are true, reliable and complete; all photocopies are affixed with the official seal and A4 paper shall be uniformly used)
Contact Card of the person in charge of taxation affairs.

IV. Application Process

If the tax payer engaging in production and operation experiences dissolution bankruptcy, cancellation and other circumstances and terminates the tax payment obligations according to law it shall, before handling the cancellation registration at the industrial and commercial authority or other authority, declare and handle the tax cancellation registration at the original tax authority by showing relevant certificate and materials;
If it is not necessary to handle the cancellation registration at the industrial and commercial authority or other authority according to the applicable regulations, it is required to, within 15 days after being approved or declared in termination by the relevant authority, declare and handle the tax cancellation registration at the original tax authority by showing relevant certificates and materials;
If the tax payer changes the tax registration authority due to change of the address and operation place, the tax payer shall, before applying to change the registration at the industrial and commercial administration, or before change of the address or the operation place, declare and handle the tax cancellation registration at the original tax authority, and then apply to handle the tax registration at the tax authority in the place where the tax payer is moved;
If the tax payer has its Business License revoked by the industrial and commercial administration or registration cancelled by other authorities, the tax payer shall, within 15 days from the day when the Business License is revoked or the registration is cancelled, declare and handle the tax cancellation registration at the original tax authority, by showing relevant certificates and materials.

After completion of handling, receive the Tax Cancellation Notice at the former tax authority.

V. Application Location and Contact Information

Comprehensive Service Hall, F/1, 9 Jilong Road, Pudong New Area, Shanghai (or Tax Hall of the Taxation Administration)

Post Code: 200131

Contact Tel.: +86-21-58695195

VI. Complaint Mode

Mode of Complaint to the Management Committee of the China (Shanghai) Pilot Free Trade Zone

Tel.: +86-21-58697800

Fax: +86-21-58698705

E-mail: ftzts@pudong.gov.cn

Provided by Lawyers Working Committee of Pudong New Area