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2.Announcement on Issuing “Implementation Measures of Hearing Procedures for Tax Administrative Penalty in Shanghai”

Document No.: Announcement No. 6 of Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxatio

Taxes:Other Taxes

Date of Promulgation:2017-11-22

IssueDepartment:State Taxation Bureaus of Localities,Local Taxation Bureaus of Localities

Date of Implementatio:2017-11-22


Chapter III Participants of the Hearing

Article XII (Range of Participants)

Hearing participants shall include:

  1. Investigators of the case;
  2. Parties concerned and their agents;
  3. The third person who has the direct interest with the results of the case and his/her agent;
  4. Witnesses, expert witnessesinspection personnel and interpreters;
  5. Other related people.
  6. The case where the third person wants to participate in the hearing shall be decided by the hearing host.

Article XIII (Obligations of Hearing Participants)

Hearing participants shall go to the designated place to participate in the hearing on time, following the hearing discipline and honestly answer the inquiry of the hearing host and hearing personnel.

Article XIV (Rights of Parties Concerned)

Parties concerned have the following rights:

  1. Require or abandon the hearing
  2. Apply for the avoidance in accordance with the measures;
  3. Attend the hearing or commission one or two persons to attend the hearing on behalf of him/her and present the proxy statement stating the authority of the agent;
  4. Conduct statement, defense and cross-examination;
  5. Verify and check the hearing record.
  6. For a person without capacity for civil conduct or with limited capacity for civil conduct, his/her legal representative shall participate in the hearing on behalf of him/her according to the law and shall enjoy the rights as prescribed by the preceding clauses.

    Article XV (Parties Concerned Consult the File)

    Parties concerned and their agents can consult the file related to the hearing in accordance with the law.

Chapter IV Evidence

Article XVI (Hearing Evidence)

Hearing evidence includes documentary evidence, physical evidence, witness testimony, expert opinions, records of inspection, records made on the scene, audio-visual materials, electronic data and statements of parties concerned.

Article XVII (Presentation of Evidence)

Evidence shall be presented, read out, identified and cross-examined. Uncross-examined evidence shall not serve as the evidence to decide on a verdict. Evidence related to the state secret, business secret and individual privacy shall be kept confidential. It shall be examined by the hearing and shall not be presented in an open hearing.

Chapter V Notification, Putting Forward and Handling of the Hearing

Article XVIII (Preparation and Contents of Notification of Tax Administrative Penalty)

Before making an administrative penalty decision for administrative penalty applicable to the hearing procedure, taxation authorities shall prepare the Notification of Tax Administrative Penalty and inform parties concerned of their rights to require a hearing.

The Notification of Tax Administrative Penalty shall include:

  1. Illegal facts and evidence of parties concerned;
  2. Reasons and grounds of administrative penalty and the administrative penalty to be made;
  3. Rights to require a hearing and the deadline for making such a requirement.
  4. Article XIX (Requiring a Hearing)

    Where parties concerned applicable to administrative penalty of hearing procedures require a hearing, they shall make an application to in-charge taxation authorities in written form within 3 days starting from the date on which the Notification of Tax Administrative Penalty is received. Where parties concerned require a hearing by registered mail, the date of the postmark shall serve as the criterion. 

For a case eligible to a hearing, taxation authorities shall organize a hearing; For a case not eligible to a hearing, taxation authorities shall inform parties concerned of not organizing a hearing in written form. Where parties concerned fail to apply for a hearing within the prescribed time limit due to force majeure or other special conditions, they can apply for the extension of the deadline within 5 days after the obstacle is eliminated. The taxation authorities in charge of organizing the hearing shall decide whether to approve the application or not. Where parties concerned fail to require a hearing before the deadline without justified reasons, they shall be deemed as abandoning the right and shall not require a hearing any more.

Article XX (Acceptance and Notification of a Hearing)

After accepting the hearing, taxation authorities shall conduct the following work:

  1. Institutions undertaking the case shall transmit main illegal facts affirmed by tax administrative penalty, copies of evidence, pictures, the catalogue of evidence, the name list of witnesses and other materials to the organization responsible for the hearing within 3 days;
  2. The organization responsible for the hearing shall decide the member of the hearing within 3 days after receiving file materials;
  3. The hearing host shall deliver the Notification of Tax Administrative Penalty to parties concerned seven days prior to holding the hearing; And inform other participants of when and where to hold the hearing and other matters;
  4. For a case applicable to an open hearing, the cause of action, names of parties concerned, the time and the place to hold the hearing shall be made public seven days before the hearing is held.

The Notification of Tax Administrative Penalty shall include:

  1. When and where to hold the hearing;
  2. Names of the hearing’s members;
  3. Informing parties concerned of their rights to require avoidance;
  4. Informing parties concerned of preparing evidence, notifying the witness and other matters.


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