Processing Authority: Shanghai Municipal Office of State
Administration of Taxation, each sub-bureau of Shanghai Local Taxation Bureau,
each office of State Administration of Taxation at the district/county level of
Shanghai Municipality, and each sub-branch of Shanghai Local Taxation Bureau at
the district/county level of Shanghai Municipality
Application
Formalities:
(1) The taxpayer shall go to the competent taxation
authority for the Application Form for Cancellation of Tax Registration and fill
in it according to the applicable provisions.
(2) The taxpayer shall
present the completed Application Form for Cancellation of Tax Registration to
the competent taxation authority with the relevant certifications, supporting
documents and materials as follows:
1) the resolution and other similar
supporting documents by the governing authority or the board of directors (or
the general meeting of employees);
2) the original and copy of the
certificate of tax registration, the Printed Book for Purchase of Invoices, any
and all of the remaining blank invoices, and other taxation instruments and
vouchers issued by the original competent taxation authority;
and
3) other relevant certifications, supporting documents and materials
required by the competent taxation authority.
(3) The original
competent taxation authority will, within 3 working days upon receipt of the
Application Form for Cancellation of Tax Registration with the above
certifications, supporting documents and materials presented by the taxpayer
following completion of verification whereof, take over the original and copy of
the original certificate of tax registration, the Application Form for
Cancellation of Tax Registration, any and all of the remaining blank invoices,
and other taxation instruments and vouchers from the taxpayer, and, in case the
taxpayer is applying for transfer of taxation control within the municipal
domain, simultaneously issue the Notice of Transfer of Taxpayer.
(4) The
original competent taxation authority shall, within 30 working days upon receipt
of the Application Form for Cancellation of Tax Registration with the above
certifications, supporting documents and materials presented by the taxpayer,
settle any and all of taxes, surcharges for overdue tax payment and fines
payable by the taxpayer, return one copy of the Application Form for
Cancellation of Tax Registration endorsed with the review comments, and, in case
the taxpayer is unable to settle such taxes, surcharges for overdue tax payment
and fines in due course of time, punish the very taxpayer according to the
applicable law.
(5) The taxpayer who is applying for transfer of
taxation control shall, upon the Notice of Transfer of Taxpayer, the changed
business license or other practicing approval certification, and other valid
materials, go to the competent office of tax registration acceptance to complete
any and all formalities necessary for verification of transfer of taxation
control, and, upon the verification form of transfer of taxation control, go to
the destination taxation authority or the office of tax registration acceptance
whereof to complete any and all formalities necessary for the new tax
registration.
Processing Procedures:
Charging Standard &
Basis: no charges
Filing Authority: Shanghai Finance Bureau
(Shanghai Municipal Office of State Administration of Taxation and Shanghai
Local Taxation Bureau)
Processing Address: Registration Center under
Shanghai Finance Bureau, No. 1060, Lujiabang Road, Shanghai
Processing
Time: 1. On Mondays through Fridays except for statutory festivals or
holidays.
2. See accepting time announced by each sub-bureau
respectively for details of processing time.
Time Limit for
Processing: In case the taxpayer has presented the required certifications,
supporting documents and materials in due course of time, turned over the
certificate of tax registration, the Printed Book for Purchase of Invoices, any
and all of the remaining blank invoices, and other taxation instruments and
vouchers, and settle any and all of taxes payable, the competent taxation
authority shall, within thirty days upon application by the taxpayer, complete
review whereof. The original competent taxation authority shall, in case of
detecting any significant offence against the law during cancellation of tax
registration by the taxpayer, inform the destination taxation authority and
punish the very taxpayer according to the applicable law.
Qualified
Application Subject:
(I) The taxpayer who terminates the
obligations to pay tax due to dissolution, insolvency, cancellation or other
causes shall, prior to cancellation of registration in the competent
administration of industry and commerce, apply upon the relevant certifications
and supporting documents to the original competent taxation authority for
cancellation of tax registration.
(II) The taxpayer who terminates the
obligations to pay tax due to dissolution, insolvency, cancellation or other
causes shall, within fifteen days upon termination approved or announced by the
competent authority in case no cancellation of registration in the competent
administration of industry and commerce is needed, apply upon the relevant
certifications and supporting documents to the original competent taxation
authority for cancellation of tax registration.
(III) The taxpayer who
is going to change the tax registration authority due to any alteration in
dwelling place or the registered business office shall, prior to application to
the competent administration of industry and commerce for any alteration or
cancellation of registration or to any alteration in dwelling place or the
registered business office, apply to the original competent taxation authority
for cancellation of tax registration and then apply to the destination competent
taxation authority for the new tax registration
(IV) The taxpayer whose
business license is revoked by the competent administration of industry and
commerce shall, within fifteen days upon such revocation, apply to the original
competent taxation authority for cancellation of tax
registration.
(V) The taxpayer shall, prior to cancellation of tax
registration settle any and all of taxes, surcharges for overdue tax payment and
fines payable by the taxpayer |
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