If the business license annual review is overdue， it is necessary to explain the situation to the registration authority as soon as possible and 补办 the annual review. Relevant materials may need to be submitted and a certain fine may be imposed. However， the specific handling method and the amount of the fine will vary depending on the region and the length of the overdue time. After that， the annual review should be carried out on time to avoid affecting the normal operation again.
b.如果是个人营业执照，没有在银行开立专用账户，没有在税务中申请一般纳税人或小纳税人，没有在税务开过发票，上述情况，公司不涉及债权、债务，公司不注消，最坏的结果是三年内不能担任法人，基本不涉及法律风险。
最近，有商户突然收到了这样的短信，被冷不丁吓了一跳：“提示”您的营业执照未办理年度审核？内容确实有一定迷惑性，是以“企查查”等企业相关APP的名义发来所谓“温馨提示”诈骗链接，声称营业执照未办理年度审核，需要您操作重新登记。
