1. If he wants to remove the abnormal operation, firstly, he needs to submit the Declaration Form to the tax bureau. He has to submit it as many years as he missed. Mak hasn’t submitted it for five years, so he needs to submit the Declaration Form for the past five years. Moreover, he must pay a fine, which is up to 2,000 yuan.
2. After that, he has to go to the Industry and Commerce Bureau to submit the annual report. Likewise, he needs to submit report of the missing years. Later, he can apply for removal of the anomaly, which can be removed in about 1 to 2 months.

