According to the notices from State General Administration of Taxation (NO. 38 OF GUOSHUIFA 2006), all taxpayers registered before 31 July 2006 shall replace their tax registration certificates during the period from August to November.

The following documents are required to be submitted to the local tax authorityfor for processing of the renewal:
(1) original business license (duplicate);
(2) original enterprise code certificate (duplicate);
(3) original lease agreement;
(4) photocopy of the articles of association;
(5) original capital verification report;
(6) original identity certification of the legal representative (in charge person); you are required to provide a power of attorney and photocopy of the identity certification with signatures if the original copy is not available;
(7) original state tax registration certificate (including the duplicate copy);
(8) original local tax registration certificate (including the duplicate copy);
(9) company seal and the private seal of the legal representative.

In addition , in accordance with the notice from Shanghai Tax Authority, all taxpayers have to change to tax certificates on or before 6 September 2006. An extension of one week would be granted upon application.