A foreign enterprise should apply to the registration authority for cancellation within 60 days as of the date when the following items arise in one of the conditions as follows：
- the foreign enterprise revokes its representative office;
- its representative office no longer conducts business activities upon the expiration of residency;
- termination of the foreign enterprise;
- its representative office shall be revoked or ordered to close down by law.
Closing down a China Representative Office is not terribly difficult (it is easier than WFOE company cancellation), but it must be handled correctly and a failure can lead to all sorts of issues for the home company and for the person who acts as the designated Chief Representative, including jail.
The first and also the most critical step to take is tax clearance. You are going to be in big trouble if you cannot prove that you are not evading tax. The tax bureau is exceedingly serious about it.
Tax Bureau Documents Required
- The cancellation application form signed by the chief representative of the rep office,which usually includes:
(a) Reasons and causes of the office cancellation
(b) Time and registered number of approval of the office establishment
(c) The operational situation after the establishment - Registration certificate (like business license of a company)
- Tax registration certificate (original and copy)
- A board resolution to the closure of representative office with the chairman of board of directors’ signature and seal of the holding company
- Tax audit report
Administration Bureau for Industry and Commerce Documents Required
- Original Registration Certificate
- Original Organizational Code Certificate
- Notice of cancellation for tax registration
- certification for the completion of liquidating related issues or related unfinished formalities for the representative office issued by customs and foreign exchange departments.
- Work Permit of Chief Representative
- Representative Office Seal
- Other documents submitted as the SAIC prescribed.
