As a supplement to Shuizongfa [2018] No.149, Shuizongfa [2019] No.64 was issued on July 1, 2019 to further improve the efficiency of tax de-registration, specifically in the following aspects:

• Expand the scope of immediate processing of tax de-registration

• Simplify the procedures prior to tax de-registration

• Waive more application documents

The key points of Shuizongfa [2018] No.149 are summarized as follows:

1）For taxpayers applicable to simplified tax de-registration procedures at Administration for Industry and Commerce (“AIC”), with certain conditions satisfied, tax clearance certificate can be waived;

2）For taxpayers applicable to general tax de-registration procedures at AIC, if taxpayers i) are not being under tax inspection, ii) have no outstanding tax payments (overdue payments) and penalties, and iii) have returned the special VAT invoices / equipment to the tax authorities, with certain conditions satisfied, immediate processing of tax de-registration under the “commitment system” can be applied.

3）Application documents and process for tax de-registration are simplified.

Notice of the SAT on Further Refining the Tax De-registration Procedures for Enterprises

http://www.chinatax.gov.cn/n810341/n810755/c3741360/content.html

Notice of the SAT on Deepening the Reform to Streamline Administration, Delegate Powers and Improve Regulation and Services to Further Refine the Tax De-registration Procedures for Enterprises

http://www.chinatax.gov.cn/n810341/n810755/c4342741/content.html