Tax registration includes: tax registration, change registration, re-registration, cancellation of registration.

◆ Registration:

Tax registration must be obtained after the enterprise business license, within 30 days, to the registration of the Inland Revenue Department to apply for tax registration.

◆ Change of registration:

After the taxpayer has gone through the tax registration, the following changes shall be registered:

- Change the name of the institution or person, the place of registration or the address of the business

- changing the nature of the economy, accounting methods or affiliation

- Change the mode of production, operation or business scope

◆ Re-registration:

Taxpayers in the process of tax registration, the following acts of change should be re-registered:

- Transfer to other trades

- Reorganization

- Separate subsidiary bodies

- Institutional merger of taxpayers

- Establishment of new taxpayers

◆ Cancellation of registration:

Taxpayers shall apply for deregistration under the following circumstances:

- Out of business, bankruptcy, dissolution, revocation

- The change of place of business and residence is related to the change of tax office

- Other circumstances in which the obligation to pay tax shall be terminated according to law