Tax registration is a legal system for tax authorities to register and manage taxpayers' production and business activities in accordance with the provisions of tax law. It is also a legal procedure for taxpayers to fulfill their tax obligations in accordance with the law. So what is required for tax registration? Tax registration process at a glance.
1. Business license or other approved practice certificate.
2. Relevant contracts, articles of association and agreements.
3. Bank account certificate.
4. Organization uniform code certificate.
5. ID card, passport or other legal documents of the legal representative or person in charge or the owner.
6. Other materials required by the tax authorities.
Extended data:
User of tax registration certificate:
1、 Where a taxpayer engaged in production or business operations obtains a business license for Industry and Commerce (including a temporary business license for Industry and Commerce), it shall apply for tax registration within 30 days from the date of receiving the business license for Industry and commerce.
2、 Where a taxpayer engaged in production or business operations fails to apply for a business license for Industry and commerce but is established with the approval of the relevant department, it shall apply for tax registration within 30 days from the date of approval of the establishment by the relevant department, and the tax authority shall issue a tax registration certificate and a copy thereof.
3、 Where a taxpayer engaged in production or business operations fails to apply for a business license for Industry and commerce or is established without the approval of the relevant departments, it shall apply for tax registration within 30 days from the date of the occurrence of the tax payment obligation, and the tax authority shall issue a temporary tax registration certificate and a copy thereof.
4、 A contractor lessee with independent production and operation rights, independent financial accounting and regular payment of the contract fee or rent to the employer or lessor shall, within 30 days from the date of signing the contract, apply to the tax authority in the place where the contract leasing business occurs for tax registration, and the tax authority shall issue a temporary tax registration certificate and a copy.
5、 If a taxpayer engaged in production or business operations goes out for business operations and has accumulated more than 180 days in 12 consecutive months since the date of actual operation or provision of services in the same county (city), it shall, within 30 days from the date of expiration, apply to the local tax authority where the production or business operations are located for tax registration, and the tax authority shall issue a temporary tax registration certificate and a copy thereof.