For the first time, people who apply for this certificate are usually confused. If the self-employed want to operate legally, they need to apply for the business license for Industry and commerce as well as the tax registration certificate. Although some self-employed businesses are in line with the scope of tax exemption policy, they need to apply for tax registration certificate even if they do not need to pay tax. How to deal with the tax registration certificate of self-employed business? What is the procedure for the tax registration certificate of individual business?
A tax registration certificate is a registration certificate issued by a taxpayer engaged in production or business operations when applying for tax registration with the competent tax authorities in the place where the production or business operations or the tax payment obligations occur. Except for those who do not need to issue tax registration certificates in accordance with regulations, taxpayers must hold tax registration certificates when they open bank accounts, apply for tax reduction, tax exemption, tax refund and other matters. 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.
What are the procedures for individual businesses to apply for tax registration certificate?
Individual industrial and commercial households shall apply to the tax authorities for tax registration within 30 days from the date of obtaining the business license, approval of establishment by the relevant departments, or the date of occurrence of tax payment obligations.
1. The taxpayer shall submit relevant information to the comprehensive service window of the tax service office.
2. Examine and verify the tax registration form printed by the receptionist in the window of the tax service office, and sign and seal it if there is no error.
3. The comprehensive service window reviews the relevant information, completes the formalities on the spot if it meets the conditions and issues the tax registration certificate free of charge.
1、 Relevant forms the business implements the service of "no filling in forms", and taxpayers are not required to fill in relevant forms by themselves.
2、 Materials submitted
1. Original and copy of business license or other approved practice certificate.
2. Original ID card of the owner and its copy (individual).
3. The original and copy of the resident identity card, passport or other legal documents proving the identity of the person in charge (individual partnership).
4. Original and copy of business site certificate (property right certificate and lease agreement); if it is self owned real estate, please provide the original and copy of legal property right certificate such as property right certificate or sales contract; if it is leased, please provide the original and copy of lease agreement, and if the lessor is a natural person, it also needs to provide the copy of property right certificate.
5. Original and copy of organization code certificate (individual gas station, individual partnership and individual business with organization code certificate).
6. If it is not handled by the owner or the person in charge, the original and copy of power of attorney and ID card of the handler shall be provided.
matters needing attention:
Any one of the acts referred to in Article 60 of the tax administration law shall be punished according to law.
The above content is the specific process for individual business to handle tax registration certificate. If you have any other questions about tax registration, you can go to legal online for consultation, and the lawyer will answer them for you in detail.