Revocation and cancellation of industrial and commercial tax cancellation process

Mondo Social Updated on 2024-02-01

Hello everyone, I am Yang Qifa of the classic century, if you need to handle it, please contact us. The difference between the revocation of a company's business license and the voluntary cancellation is that the revocation is due to the company's illegal acts being enforced by the authorities, while the cancellation is the company's application for termination of its legal personality for legal reasons. A revoked company cannot proceed directly to the deregistration process and must first resolve the anomaly and return to normal before the deregistration process can begin.

Tax deregistration is an important part of the deregistration process, which needs to be completed before the deregistration is completed with the market regulatory authority. If the company's business license is revoked, it must report to the original tax registration authority for tax cancellation within 15 days. Tax deregistration requires the enterprise to first clear all tax-related matters, including but not limited to paying taxes, settling fines, etc. For irregular households, it is also necessary to apply for tax write-off, but it may involve a more complex process.

For a head office with branches, it is also important to ensure that the tax write-off of all branches has been properly handled when applying for tax write-off. After the completion of tax deregistration, the enterprise shall apply to the administrative department for industry and commerce for cancellation with the notice of tax matters, liquidation report, relevant meeting resolution and cancellation application. After verifying that all documents are complete and correct, the administrative department for industry and commerce will issue a notice of approval for cancellation, and at this point, the procedures for revocation and cancellation will be officially completed.

Companies that fail to apply for tax cancellation within the time limit will be included in the abnormal status. Therefore, enterprises should pay attention to and comply with the relevant laws and regulations on tax cancellation in a timely manner to avoid unnecessary legal risks.

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