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Cope with China Shenzhen Companies' Abnormal Deregistration

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Cope with China Shenzhen Companies’ Abnormal Deregistration

According to the latest news, the tax registration certificate of the abnormal tax accounts in Shenzhen will become invalid if exceeding three months? The tax registration of 640000 taxpayers has been canceled!

Does it mean that because my company does not timely deal with tax for 3 months, the tax bureau helps cancel?

According to relevant provisions of Article 41 of Administrative Measures for Tax Registration:

If it has been more than 3 months since a taxpayer is determined as an abnormal one, the tax organ may announce its tax registration certificate null and void, and demand it to pay, nonetheless, the taxes due according to the Law on the Administration of Tax Collection, and the Detailed Rules.

Cope with China Shenzhen Companies’ Abnormal Deregistration

What is the meaning if a Shenzhen company is indicated as “abnormal cancellation”?

Business China hereby tells you that abnormal cancellation means that the company is in abnormal status for too long, so its tax registration has been canceled now!

Taxpayer has several statuses in the system of the tax bureau, in which most are “normal”, and “closure”, “cancellation”, “abnormal” and “abnormal cancellation” are common.

If your company has tax overdue and the tax bureau can not contact you through the registered address, under such conditions, your company will become in “abnormal” status.

If such “abnormal” status is not handled for 3 months, your company will be in the status of “abnormal cancellation”.

How to treat if a Shenzhen enterprise is indicated as “abnormal cancellation”?

Business China sees that some enterprises listed as “abnormal cancellation” have been founded for just a short period and even have not started operation, such companies shall proactively accept the punishment of the tax authority, supplement declaration, pay the penalty and apply for being changed into “normal” if they still want to continue operation.

And several enterprises have been founded for years, if they are not in a hurry to treat, the companies can not continue operation. However, if you want to handle normal cancellation, you must return to “normal” firstly.

How to apply for returning to normal after a Shenzhen enterprise is indicated as “abnormal cancellation”?

① Supplement declaration

The key reason for being listed as abnormal is failure in declaration on time, that is, tax overdue, so you have to supplement declaration one by one for the years and months not declared.

If there is no business, zero declaration shall be made;

If there are business transactions and account books, vouchers and invoices can be found, declaration shall be supplemented truthfully;

②Make a supplementary payment of taxes, overdue fines and penalties

If tax amount payable is generated, it belongs to tax arrears, for which 5‱of overdue fines shall be paid each day, so the taxes and overdue fines shall be supplementarily paid.

As for the penalties, no matter there is tax amount payable or not, as long as it is overdue to declare, there will be penalties, which generally are within 2000 for each tax type! After completing the above-mentioned, you can change your tax registration status into “normal”. After your tax registration status shows as “normal”, you can continue operation or choose cancellation.

How to apply for normal cancellation after a Shenzhen enterprise is indicated as “abnormal cancellation”?

If you do not continue operation, you must take normal tax registration cancellation procedure. The following preparations shall be made for cancellation of tax registration:

① Liquidating all outstanding taxes

The taxes you supplemented above are mainly value added tax and corporate income tax, you shall know, after years, a company has a large amount of small tax types, such as housing property tax and land value increment tax for liquidation, stamp duty for supplementary payment and land tax for treatment.

②Handing in invoice for cancellation and canceling tax control equipment

If you invoice with tax control equipment by yourself, you shall completely report the invoicing conditions in the tax control disk to the tax bureau (tax information copy) and then cancel the tax control equipment.

If you still hold empty invoices and invoice stubs not verified, you shall hand in for cancellation and verify the old invoices exactly. If you can not find the invoices received, you shall publish in the newspaper for reporting the loss.

③ Preparing materials

Original and duplicate of tax registration certificate (business license is required after “three in one” and invoice receiving and purchasing books, if the certificate are lost, you have to publish in the newspaper for reporting the loss firstly, and then handle cancellation with the newspaper.

Official seal shall be affixed on the Application for Cancellation.

And you have to prepare the account books and tax returns for review. If you successfully cancel, you will receive the “approval notice for cancellation of tax registration”.

Although the enterprises holding new version of business license do not have tax registration certificate, the tax bureau will also issue “certificate for liquidating taxes”. And then you can cancel industrial and commercial registration in the industrial and commercial bureau.

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