Representative Office De-registration

Please refer to below information:
• Detailed Services for Representative Office Registration in China
• Definition and Introduction of Representative Office in China(RO)
• Relative Documents Required & Registration Procedures of Representative Office
• Maintenance of Representative Office In China
• Representative Office De-registration (Closing down a Rep. Office) in China

De-registration a Representative office in China would be much more complicated than set up a New Rep. Office. It could be stuck there if the liquidation report can't be approved by local tax authority. Thereafter, investor has to pay more time and efforts to the closure of a Rep. Office. Below is a brief introduction of how Jilian Consultants helps to closing down a Rep. Office in China:



We need to contact the revenue officer, who was in charge of your Rep. Office taxation affairs in the process of establishing your Rep. Office

You will receive a cancellation from the revenue officer. We will arrange to fill out the form, so the tax bureau will know your tax payment history.

Documents need to be submitted:
1. A board resolution to the closure of representative office with the chairman of board of directors' signature.
2. Seal of the holding company together with the cancellation application form signed by the chief representative of the Rep Office should be submitted to the tax bureau.

A cancellation application usually includes:
• Statistics registration certificates
• Time and registered number of approval of the office establishment
• The operational situation after the establishment
• Reasons for Office Cancellation Registration Certificate (like business license of a company) and cancellation of tax registration certificate (original and copy) should also be provided at the same time.
The toughest and most time-consuming part is the tax audit report made by local CPA (Certified Public Accountant). Below documents needs to summited to CPA, Jilian can handle this as we helped your accounting:

2. Photocopy of the receipts of the representative office's tax return and the staff's personal income tax return Note that: foreign staff's overseas tax return also might to be given to the local CPA because the fact that some foreign employees might work in their own country. The tax bureau won't levy the tax on their overseas income, usually what they get is a paper approved by overseas CPA proving that the employee has not income in other countries.

3. Accrued expense certificate

4. The lease contract of the office (stamp tax worthy of 1/1000 of one year's rent and invoice for the lease payment need to be glued on the contract)

After the submission of those papers, the CPA will work on the tax audit. In case some staffs’ tax return receipts are missing, an application can be submitted to the district tax bureau and they will give you the receipts. Yet the missing of the representative office's tax return receipts will cause a lot of trouble and you are required to repay the tax.

Your application won’t be approved if the tax bureaus officials find that you haven't pay right tax or they ascertain that you are guilty of tax evasion.

One month later, after the approval of the tax audit report accepted, the tax bureau will issue a "notice of cancellation of tax registration". And it's time to handle the cancellation online, around two weeks later, you will receive two cancellation application forms sent by PTC After being filled out properly, together with the notice of cancellation for tax registration and a statement about the settlement of debts and credits, those two forms will be sent to Local administration of Industry & Commerce.



The following documents are also needed:
1. Work Visa
2. Foreign Employment Permit
3. Registration Certificate (e-business license: CD and USB)
4. Tax Registration Certificate (original and copy)
5. Statistics Registration Certificate
6. Organization Code Certificate (original and copy)
7. Photocopy of the chief representative's passport
8. Stamps by of Rep. Office
9. Letter of Authorization (in case the chief representative is not in China) Chief Representative’s signature required) (4 originals)
10. Written resolution to cancellation by Representative office's (chief representative's signature required) (7 originals)
After above procedures are finished, the industry & commerce will send you a "notice of the approval cancellation for registration".

Please refer to below information:
• Detailed Services for Representative Office Registration in China
• Definition and Introduction of Representative Office in China(RO)
• Relative Documents Required & Registration Procedures of Representative Office
• Maintenance of Representative Office In China
• Representative Office De-registration (Closing down a Rep. Office) in China

If you have any questions about your China business, please feel free to contact us for free.
Contact us in Shanghai, Beijing, Shenzhen or HK for more details: