The tax clearance certificate is a certification document issued by the tax authorities for the taxpayer to handle the tax cancellation, and is valid for 60 days. If the tax clearance certificate is more than 60 days old, the taxpayer needs to apply for a tax clearance certificate from the tax authority again in order to apply for cancellation of registration with the market supervision department.
According to different circumstances, taxpayers can choose the following ways to apply for tax clearance certificates:
1. If the taxpayer meets the conditions for exemption, that is, he has not handled tax-related matters, or has handled tax-related matters but has not received invoices, no tax arrears (late fees) and fines, he can directly print the tax clearance certificate online at the electronic tax bureau.
2. If the taxpayer meets the immediate conditions, that is, he is not in the state of tax inspection, has no tax arrears (late fees) and fines, has paid and cancelled the special VAT invoice and special equipment for tax control, and meets a certain tax credit level or other special circumstances, he can apply for cancellation at the electronic tax bureau and issue a tax clearance certificate immediately.
3. If the taxpayer does not meet the conditions for exemption and immediacy, and needs to apply for cancellation through the general process, the pre-step is the same as the operation steps of the immediate process, click "Apply for Cancellation" in the last step, initiate the general cancellation process, fill in the application form, submit the task after confirmation, and complete the cancellation after acceptance and approval.
The main materials required for the tax clearance certificate are:
1. 3 copies of "Tax Clearance Return".
2. The unit taxpayer shall provide the original and copy of the approval document of the superior competent department or the resolution of the board of directors.
3. Non-resident enterprises shall provide the original and photocopies of relevant documents such as project completion certificate and acceptance certificate.
4. Proof of identity of the person in charge.