The procedures for individual industrial and commercial households to cancel their business licenses are as follows: apply to the tax registration authority for cancellation of tax registration and pay all the tax payable within the prescribed time limit; Carry the business license, identity documents and other materials required by the industrial and commercial department to the registration authority for cancellation of registration.

legal ground

Article 12 of the Regulations on Individual Industrial and Commercial Households

If individual industrial and commercial households no longer engage in business activities, they shall cancel their registration with the registration authority.

Paragraph 1 of Article 26 of the Measures for the Administration of Tax Registration

In case of dissolution, bankruptcy, cancellation or other circumstances, taxpayers who terminate their tax obligations according to law shall report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and then go through cancellation of registration with the administrative department for industry and commerce or other organs; If it is not necessary to register with the administrative department for industry and commerce or other organs according to regulations, it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials.