As long as it is not cancelled, it has to be declared monthly. Failure to declare will be punished. However, after some enterprises stop operating, they simply do not declare. Generally, small-scale enterprises will cancel this account after a certain period of time if the tax bureau cannot contact them. However, if the general taxpayer can't do it, the tax bureau will definitely request to return the anti-counterfeiting tax control system.
According to the new regulations, after the general taxpayer qualification is cancelled, it cannot be converted into a small-scale taxpayer and must be cancelled.