I. 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.
II. 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.
III. 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