1. Tax clearance certificate is not tax cancellation. For enterprises, the cancellation without tax clearance certificate is invalid. Once there is a problem, the cancellation registration has the risk of being canceled, and legal responsibility should also be investigated.
2. For the industrial and commercial registration authority, the lack of tax clearance certificate for cancellation violates the principle of the Material Specification, and the basic registration authority has no right to modify or expand the interpretation of the specification.
3. For the tax authorities, according to the regulations of the State Administration of Taxation, enterprises have already carried out tax registration after receiving one license and one code business license. Therefore, if the tax authority does not issue a tax clearance certificate or issues an "unregistered certificate" against the actual situation, it will bring administrative risks to the tax authority.
Legal basis:
Article 15 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection
Where a taxpayer terminates its tax liability according to law due to dissolution, bankruptcy, cancellation or other circumstances, it shall, before going through the cancellation of registration with the administrative department for industry and commerce or other authorities, present the relevant documents to the original tax registration authority to apply for cancellation of tax registration; If it is not necessary to register with the administrative department for industry and commerce or other authorities according to regulations, it shall, within 15 days from the date of approval or declaration of termination by the relevant authorities, present the relevant certificates to the original tax registration authority to apply for cancellation of tax registration.
If a taxpayer changes its domicile or business location, which involves changing the tax registration authority, it shall report to the original tax registration authority for cancellation of tax registration before applying to the administrative authority for industry and commerce or other authorities for change or cancellation of registration, or before changing its domicile or business location, and within 30 days report to the tax authority in the place where it moves for cancellation of tax registration.
A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been revoked by other authorities shall, within 15 days from the date of revocation of the business license or cancellation of registration, report to the original tax registration authority for cancellation of tax registration.
