Legal basis: Article 40 of the Measures for the Administration of Tax Registration stipulates that if a taxpayer who has registered for tax payment fails to file a tax return within the prescribed time limit and fails to make corrections within a time limit after being ordered by the tax authorities, the tax authorities shall send personnel to conduct on-site inspection. If there is no whereabouts and the tax payment obligation cannot be enforced, the inspectors will confirm the abnormal households and deposit them in the taxpayer's file, and the tax authorities will suspend the use of their tax registration certificates, invoice purchase books and invoices. Article 41 stipulates that if a taxpayer has been listed as an abnormal household for more than three months, the tax authorities may declare his tax registration certificate invalid, and still pursue the payment of tax payable in accordance with the provisions of the Tax Administration Law and its detailed rules for implementation.