Legal basis: Measures for the Administration of Tax Registration Article 29 Where a taxpayer changes the tax registration authority due to the change of his domicile or business premises, he shall, before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, report to the original tax registration authority for cancellation of tax registration with relevant documents and materials, and report to the tax authority where he moves in within 30 days from the date of cancellation of tax registration.