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.
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.