The company changed the new legal representative, but found that the tax was locked. What should we do?


Recently, I came across such a case. My friend Xiao Wang's company needed to change its legal representative due to strategic adjustment. I went to us to handle the change procedures. The process was very smooth, and soon the business license and tax system were changed. But not two days after the change, Xiaowang company's accounting found The company's tax system is locked and cannot be invoiced.

Why does this happen? After communicating with the special manager, It turns out that the new legal representative is on the tax blacklist, As a result, the tax of the company is locked.


case analysis

If there are problems with the new legal representative, the first thing is to Consider whether the new legal person itself has committed any illegal act, To be included in the list of dishonest persons Consider whether the new legal representative is also the legal representative of other companies, And other companies have problems, leading to their blacklist.

After communicating with the new legal representative, we learned that the new legal representative did not violate the law. At present, there is no company under his name, nor does he work in any other company. However, in a few years, the new legal representative established a company himself, and later the company did not operate, so he did not care.

After learning more about the situation, we will confirm that The company established before the new legal representative ceased to operate, but it did not go through the cancellation procedures and did not declare normally. As a result, the company was revoked and the current company tax was locked.



Case solution

The customer has two problems to deal with:

1. Corporate tax unlock

2. Remove the tax blacklist of the new legal representative


1、 Corporate tax unlock

The company's tax is locked and it is unable to issue invoices normally. The reason is that the new legal person is on the blacklist of the tax bureau. There are two ways to remove the abnormality:

1、  Change a new legal representative again, As long as the new legal representative is not in the blacklist of industry, commerce and taxation, etc., after handling the change procedures, you can go to the tax bureau to remove the abnormality;

2、  Remove the current blacklist of the new legal representative.


2、 Remove the tax blacklist of the new legal representative

The new legal representative was revoked because of the company he had run before, and he was blacklisted by tax. If he wants to be removed, he or she should be removed, It is necessary for the company to be revoked to go through the procedures of revocation to cancellation, The process is as follows:

1. Cancellation notice (45 days);

2. The liquidation group puts on record;

3. Tax payment fine, solution abnormal;

4. Supplement tax declaration;

5. Tax cancellation;

6. Cancellation by industry and commerce;

7. Bank write off;

8. Other departments were cancelled.


After the company's cancellation procedures are completed, the tax blacklist of the new legal representative will be automatically removed.

Special tips: If you want to keep the company, you should remember to record and report tax on time; if you don't want to, you can transfer it or go through cancellation procedures, and you can't leave it alone, The consequence of laissez faire is that the company will be revoked, the legal representative and shareholders will be blacklisted by industrial and commercial tax. The blacklist of industry and Commerce will be removed automatically after three years, but if the blacklist of tax is not lifted, it will always exist!

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