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 information is needed for tax registration? What time limit does tax registration certificate handle?
Generally, the following certificates and materials shall be provided to the tax authorities for tax registration:
1. Copy of business license or original and copy of other approved practice certificate
2. Original and copy of organization code certificate
3. Original and copy of certificate of registered address, production and business address (property right certificate and lease agreement)
If it is a self owned property, please provide the original and copies of legal property right certificate such as property right certificate or sales contract; if it is a leased place, please provide the original and copies of the lease agreement, and if the lessor is a natural person, also provide the copies of property right certificate; if the production and business address are not the same as the registered address, please provide the corresponding certificates respectively
4. Copy of articles of Association
5. The original and copies of the capital verification report or evaluation report issued by the competent authority;
6. The original and copies of the legal representative's (person in charge) resident identity card, passport or other legal documents certifying the identity; the copies shall be pasted on the corresponding positions of the tax registration form
7. When a branch established by a taxpayer across counties (cities) is going through tax registration, it is also necessary to provide a copy of the tax registration certificate (national and local taxes) of the head office
8. The original and photocopy of the approval documents for reorganization and restructuring shall also be provided for the reorganization and restructuring of the enterprise
9. Other documents required by the competent tax authorities
The procedures that an enterprise should take for tax registration are different according to different industries, economic nature and specific related affairs. Therefore, the relevant tax authorities should be consulted before tax registration.
2、 Time limit for handling tax registration certificate
1. A taxpayer engaged in production or business operation shall, within 30 days from the date of receiving the business license, declare to the competent tax authority in the place where the production or business operation takes place or where the tax payment obligation occurs for tax registration, truthfully fill in the tax registration form, and provide relevant certificates and materials in accordance with the requirements of the tax authority.
2. The withholding agent shall, within 30 days from the date of the occurrence of the withholding obligation, apply to the local competent tax authority for registration of the withholding tax and obtain the withholding tax registration certificate; the tax authority may only register the withholding tax items on its tax registration certificate for the withholding agent that has already gone through the tax registration, and shall not issue the withholding tax registration certificate any more.
Extended data:
Tax registration management regulations:
1. The State Administration of Taxation and local taxation bureaus shall adopt the same code and share information for the tax registration of the same taxpayer. In general, the tax registration of those engaged in industrial and commercial industries shall be handled by the state tax, and that of other industries shall be handled by the local tax.
2. The tax authorities shall implement a system of regular verification and renewal of tax registration certificates. A taxpayer shall, within the prescribed time limit, present the relevant certificates to the competent tax authority for verification or certificate replacement.
3. The original tax registration certificate of a taxpayer shall be publicly hung at its place of production, business operation or office and subject to inspection by the tax authorities.
4. If a taxpayer loses his tax registration certificate, he shall, within 15 days, report in writing to the competent tax authority, and publish a declaration of invalidation.
5. Taxpayers engaged in production and business operations who temporarily engage in production and business operations in other counties (cities) shall submit a copy of the tax registration certificate and the tax administration certificate of the business operations to the local tax authorities for inspection and registration and accept tax administration.
6. If a taxpayer engaged in production or business operations has been out of business for more than 180 days in the same place, he shall go through the tax registration formalities at the place of business.
7. Taxpayers shall use tax registration certificates in accordance with the provisions of the competent tax authorities under the State Council. Tax registration certificates shall not be lent, altered, damaged, traded or forged.