1.Conditions of tax registration modification
If their original registrations have been changed, the taxpayers shall modify their tax registration in the original taxation functions within 30 days after their business licenses are changed or are allowed by functions concerned to be changed. The modification mainly includes:
(1)To change the name or the legal representative of the taxpayer;
(2)To change the subordination or address;
(3)To change the mode or scope of business;
(4)To change the operation period, the bank of deposit and the account number;
(5)To change the way of finance account;
(6)To change other tax information necessary to be changed.
2.The procedure of modification of tax registration
The procedure to modify tax registration is almost the same the procedure to apply for starting operations; while the taxpayers are filling out the Tax Registration Modification Form, they also have to provide the following:
1.The copy of approval document for the change, issued by the supervising authority or the head body;
2. The advice note and business license approved for the change by the industry and commerce administration authorities. If they don't have to obtain the business license approved by the industry and commerce administration authorities, they have to provide the copies of approval document and evidence issued by other authorities concerned.
3.The copies of certificates with united codes, issued by an organization;
4.The original tax registration certificates approved by tax authorities, and other materials concerned;
5. Other relevant certificates and materials required by tax authorities.