Can Taxpayers Who Do Not Hold Business And Business Licenses Do Tax Registration Certificates?
According to
Country
The Circular of the State Administration of Taxation on further improving the administration of tax registration "(No. twenty-first of the State Administration of Taxation Announcement No. 2011) stipulates: (1) taxpayers who are engaged in production or business operations without the management of taxpayers shall do business without having business license, or do not need to apply for business license and need to be approved by the relevant departments, but without the approval of the relevant departments.
obligation
Declare tax registration within 30 days from the date of the occurrence.
The tax authorities shall issue temporary tax registration certificates and copies to non tax payers, and supply invoices in limited quantities.
If a taxpayer without a taxpayer has obtained a business license or has been approved by the relevant department, he shall, within 30 days from the date of obtaining a business license or from the date of approval of the establishment of the relevant department, declare the tax registration to the tax authorities, and issue a tax registration certificate and a copy of the tax authority.
meanwhile
Recovery and disposal.
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