The tax authorities shall tax administrative licensing matters, basis, conditions, quantity, procedure, time limit and catalogue of all materials required to submit, Application Book demonstration text and service guide etc. announce in the tax service hall or other offices and tax authorities portal.
A citizen, a legal person or any other organization are required by law to tax administrative license, shall in the laws, regulations, rules or the tax authority in accordance with laws, regulations and rules that define the term directly to the tax organs with the right of administrative license apply application materials submitted to the tax administrative license application form "(see Annex 1) and the announcement prescribed.
Upon receipt of the application, the tax authority shall sign and indicate the date of receipt of the application form for the application for the Tax Administration Permit.
The applicant may authorize an agent to file an application, and the tax authorities may not refuse to accept the application. When an agent is entrusted to handle the matters entrusted, it shall issue a valid identity certificate and a certificate of trust.
Where conditions are available, the applicant may apply for an application by means of letter, telegram, telex, fax, electronic data interchange, e-mail and online processing platform.