I. 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.
II. 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