A:
- When to apply:
Each business entity of the head office and branches with fixed business premises should apply for taxation registration separately to the respective local competent taxing authorities before commencing business. - How to apply:
If the business entity is a company, after registering with the competent company registration authority, the competent taxing authority will handle taxation registration based on the basic registration information provided by the competent company registration authority without the business entity filing a separate application. - What documents should be provided?
- For a business entity with a company or a business registration according to the law, under provisions of Paragraph 2, Article 3 of the Regulations Governing Taxation Registration, the competent taxing authority shall handle taxation registration based on the basic information provided by the competent authority for company, business or limited partnership registration, and it shall be deemed to have applied for taxation registration under the provisions of Article 28 of the Value-added and Non-Value-added Business Tax Act. The following documents are requested from these business entities by the taxing authority:
- A photocopy of the National Identification Card, the Household Certificate, or other valid supporting documents of the responsible person.
- A copy of the authorization letter if the responsible person of the branch office is different from that of the head office.
- If a business entity completing with a legal company or business registration fails to provide the required documents when applying for establishment of taxation registration, the competent taxing authority will notify the business entity by letter to submit supplementary documents after receiving the taxation registration application. If a business entity sends an application for taxation registration with required documents to the taxing authority before the company or business registration authority provides those to the taxing authority, the business entity should separately fill out the Business Entity Registration Detail Form to apply. Then, the competent taxing authority can handle the case after receiving basic information and merging the required documents.
- For a business entity with a company or a business registration according to the law, under provisions of Paragraph 2, Article 3 of the Regulations Governing Taxation Registration, the competent taxing authority shall handle taxation registration based on the basic information provided by the competent authority for company, business or limited partnership registration, and it shall be deemed to have applied for taxation registration under the provisions of Article 28 of the Value-added and Non-Value-added Business Tax Act. The following documents are requested from these business entities by the taxing authority:
A:
- Under what circumstances, the business entity should apply for the change of taxation registration: A business entity should apply for change of taxation registration when there are any changes in the taxation registration particulars.
- When to apply for modification of taxation registration:
If there has been a change to any particulars in the taxation registration, the business entity should apply for modification registration, within 15 days from the occurrence of the change, with the relevant supporting documents to the competent tax authority. Moreover, those who move into new premises should apply to the competent taxing authority in the place of moving-in.
A:
- When to apply:
The business entity should apply before the start of the business suspension. - How to apply:
After the business entity of a company, sole proprietorship, partnership, or limited partnership completes the business suspension registration with the corresponding competent authority, the competent taxing authority shall conduct the business suspension of taxation registration based on the information provided by the corresponding competent authority for registration for the suspension of the business. - What documents should be submitted:
Don’t need to attach the documents if the business suspension registration has been completed with the competent authority for company, business, or limited partnership registration before the suspension of business.
A:
- When to apply:
The business entity should apply for resumption business registration before resuming business. - How to apply
After the business entity of a company, sole proprietorship, partnership, or limited partnership completes the business resumption registration with the corresponding competent authority for company, business, or limited partnership registration, the competent taxing authority shall conduct the resumption for taxation registration based on the information provided by the competent authority for company, business, or limited partnership registration for the resumption of the business. - What documents should be submitted:
Don’t need to attach the documents if the business resumption registration has been completed with the competent authority for company, business, or limited partnership registration before the resumption of business.
A:
- When to apply:
Within 15 days from the occurrence of the facts, such as merger, transfer, dissolution, or annulment, the business entity shall apply for modification or cancellation of taxation registration. - How to apply:
The business entity should apply for modification or cancellation of registration with a filled-out application form to the competent taxing authority. - What documents should be submitted:
The business entity shall file a business tax return of the current period, together with a uniform invoice detail list and the relevant documents for tax refund or tax credit, to the competent taxing authority for assessment and audit. If there is any business tax payable, the business entity shall pay to the government treasury first and then file the tax return together with the payment receipt.