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12366 个体工商户停业期间能办理注销税务登记吗？ - 北京代理记账

12366 个体工商户停业期间能办理注销税务登记吗？

2021-10-20上一篇 ： |下一篇 ：

答疑

问：个体工商户还在停业是否可以办理注销?

答：根据《国家税务总局关于修改<税务登记管理办法>的决定》(国家税务总局令第36号)规定：“第二十八条纳税人发生解散、破产、撤销以及其他情形，依法终止纳税义务的，应当在向工商行政管理机关或者其他机关办理注销登记前，持有关证件和资料向原税务登记机关申报办理注销税务登记；按规定不需要在工商行政管理机关或者其他机关办理注册登记的，应当自有关机关批准或者宣告终止之日起15日内，持有关证件和资料向原税务登记机关申报办理注销税务登记。

编辑设计：石家庄裕华国税

来源：福建国税12366

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