Notice of the State Administration of Taxation Transmitted by Beijing Local Taxation Bureau on Carrying Out the Law of the People's Republic of China on the Administration of Tax Collection and Several Issues Concerning the Rules for Implementation
 
Jing Di Shui Zheng (2003) No. 387

The Local Taxation Bureaus and Sub-bureaus of Districts and Counties:
Here transmitted is the Notice of the State Administration of Taxation on Carrying out the Law of the People¡¯s Republic of China on the Administration of Tax Collection and Several Issues Concerning the Rules for Implementation (Guo Shui Fa [2003] No.47) (hereinafter referred to as the Notice). The followings are relevant issues defined by combining with the practical situation of Beijing:
¡¡1. ¡°One day¡± required in Section 1 and 2 of Article 2 refers to within one day after the withholding agents learn the taxpayer¡¯s refusal of withholding or paying tax payable. The tax authorities shall, upon the report of the withholding agent, deal with the matter in time.
¡¡2. In carrying out Section 3, Article 2 of the Notice, the tax authorities shall pursue tax payment from taxpayers in accordance with Article 69 of the Law on the Administration of Tax Collection. In case that a withholding agent fails to execute the tax authorities¡¯ order to withhold or collect within a definite time the tax in arrears, the tax authorities shall not impose penalties on such failure to withhold or collect.
¡¡3. About the management of tax reduction or exemption in Article 8 of the Notice. Tax payers may directly have tax reduced or exempted when the laws and administrative regulations stipulates that such deduction or exemption needs no examination and approval from the tax authorities. In case the laws, administrative regulations or rules require the tax authorities to examine and approve the tax reduction or exemption, taxpayers shall submit a written application to the tax authorities with relevant required materials attached for tax reduction or exemption and shall enjoy tax reduction or exemption only after the tax authorities approve the application in accordance with the examination and approval formalities of tax reduction or exemption.
4. About the loss of tax registration certificates in Article 9 of the Notice. To the taxpayers who lost the tax registration certificates, all the units, besides implementing the Notice, shall ask the taxpayers to add the item of ¡°Date of Issuance¡± to the Lost Declaration.
  July 7, 2003