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Announcement of State Administration of Taxation on Relevant Issues Concerning Filing of Deed Tax Returns

Document No.:

Taxes:Deed Tax

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2015-09-25


According to the actual situation encountered in the administration of levy & collection of deed tax on real estate ownership transfer, the relevant issues concerning the filing of deed tax returns under the following conditions are hereby notified as below:


I.For the land or house ownership transfer occurred upon the strength of the effective legal instruments of any court or arbitration committee, yet the concerned taxpayer cannot obtain the invoice for sales of real estate, he/she may go through the filing of deed tax returns with the original document of the ruling of the court and other relevant materials, and taxation authorities shall accept the application. 


II. Where a taxpayer who has purchased a newly built commercial house cannot obtain the invoice for sales of real estate for reasons such as the real estate development enterprise selling the newly built commercial house has completed the de-registration or has been listed as abnormal by the taxation authorities, the taxation authorities shall accept the application of the taxpayer for the filing of the deed tax returns after verifying the relevant information.


III. The present Announcement shall come into force on the date of promulgation.


The Announcement is hereby notified as above.


State Administration of Taxation 

September 25, 2015


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