Provisions for relocating VAT after carrying inventory Interprovincial

A company is ready to relocate to city B from A city now. After relocation, can the deductible input VAT is still deductible in city B?  For inventories carrying on, whether the city needs to re-evaluate?

Based on "State Administration of Taxation on VAT Ordinary Tax-payer Migration related issues notice" (The State Administration of Taxation Announcement No.71 of 2011) it provides that, for a VAT ordinary tax-payer (hereinafter referred to as the tax-payer), should its place of residence or place of business changes, in accordance with the relevant regulations provides, it should under the administrative department for industry and commerce registration processing for changes, but involves changing tax registration authority for cancellation of tax registration is needed and re-application for tax registration, moved up in re-register with tax, its value-added tax of the ordinary tax-payer who is qualified to be retained for cancellation of tax registration before the deductible input VAT. It has not been allowed to continue deduction. The relevant tax authority shall verify carefully the tax-payer who apply for cancellation of tax registration those nom-deductible input VAT before, fill in the "Value-added Tax Ordinary Tax-payer migrate to VAT transfer order".  Go to the relevant tax authority which shall vacate land transfer to the relevant tax authorities of the "Value-added Tax Ordinary Taxpayer Migration VAT Transfer List" with the tax-payer to submit data carefully checked before its migration and which has non-deductible input tax in confirmation that allows the tax-payers to continue to declare deduction.

According to the above provisions, deductible input VAT can be continued for carrying on the assessment of inventory without VAT.