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3.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 VI Holding of a Hearing

Article XXI (Preparation of a Hearing)

Before holding a hearing, the recorder shall find out whether parties concerned and other participants arrive at the scene or not and announce the hearing discipline.

After the hearing begins, the hearing host shall verify identities of parties concerned, announce the cause of the case, members of the hearing and the name list of recorders and inform parties concerned of their relevant rights and inquire 

Article XXII (Investigation of a Hearing)

At the investigation stage of a hearing, case investigators shall put forward illegal facts, evidence of parties concerned and the suggestion about administrative penalty to be made; Parties concerned shall state, defend themselves and make cross-examinations; Case investigators can question parties concerned.

Parties concerned can question case investigators.

Under the consent of the hearing host, agents of parties concerned can question investigators and parties concerned. Members of a hearing team can question investigators and parities concerned.

Article XXIII (Cross-examination of Hearing Evidence)

Case investigators shall present physical evidence to a hearing, read out documentary evidence and let parties concerned identify and cross-examine the above-mentioned evidence; Testimony of witnesses who are absent of a hearing, expert conclusion, records of investigation and examination and other document serving as evidence shall be read out.

Article XXIV(Verification of Hearing Evidence)

Where members of a hearing team are doubtful about the evidence, the hearing can be suspended. It can be continued after the verification of the evidence.

Article XXV(Application Matters in the Hearing Process)

Case investigators, parties concerned and their agents have the right to apply for the presence of new witnesses, obtain new evidence and apply for a new expert evaluation or inspection.

The hearing host shall make a decision on whether to approve the above-mentioned application or not.

Article XXVI (Defense of a Hearing)

At the stage of hearing debate, case investigators, parties concerned and agents can voice their opinions about the evidence and the case and debate with each other.

When the hearing host announces the end of the debate, parties concerned have the right to make the final statement.

Article XXVII (Hearing Records)

The whole process of a hearing shall be made into a hearing record, which serves as a basis for taxation authorities to make a decision on administrative penalty.

A hearing record shall include the following matters:

  1. The cause of the case;
  2. Names or designations and addresses of hearing participants;
  3. Names of the hearing host, hearing officials and recorders;
  4. When, where and how to hold a hearing;
  5. Facts, evidence and suggestions on administrative penalty applicable to the hearing procedure proposed by case investigators;
  6. Statements, defenses, and cross-examinations of parties concerned;
  7. Other contents related to the hearing.

If no error has been found after the examination by parties concerned and other participants, the hearing record shall be signed and sealed. Where parties concerned refuse to sign or seal on the hearing record, it shall be stated in the hearing record.

After the hearing host checked and approved the hearing record, the hearing members and recorders shall sign and seal on the hearing record.

Article XXVIII (Preparation and Efficacy of a Hearing Report on Tax Administrative Penalty)

After the conclusion of a hearing, the hearing host shall lead hearing members to make an independent, objective and impartial judgment, write the Hearing Report on Tax Administrative Penalty and present it together with the hearing record to the principal of taxation authorities.

Hearing Report on Tax Administrative Penalty shall include:

(I)The cause of the hearing;

(II)Basic information of the hearing host and hearing participants;

(I)When, where and how to hold the hearing;

(II)Background of the hearing;

(III)Handling suggestions.

The opinions of the Hearing Report on Tax Administrative Penalty and the hearing record shall serve as an important basis for taxation authorities to make a decision on whether to make administrative penalty or not in accordance with the law.

Article XXIX (Postponement of a Hearing)

A hearing shall be held on schedule except the case in which taxation authorities decided to postpone a hearing due to force majeure or other special situations. For the postponement application made by parties concerned, taxation authorities shall decide to approve it or not.

Article XXX (Suspension of a Hearing)

Under any of the following circumstances, a hearing host shall suspend the hearing:

(I)Where parties concerned are dead or dissolved and it is necessary to wait for heirs to inherit their rights and obligations;

(II)Where parties concerned or case investigators cannot attend the hearing due to force majeure;

(III)It is necessary to make another expert evaluation or inspection about relevant evidence;

(IV)There are cases in which it is necessary to suspend the hearing.

When the situation leading to the suspension of the hearing is eliminated, the hearing host shall resume the hearing.

Article XXXI (Termination of a Hearing) 

Under any of the following circumstances, taxation authorities shall terminate the hearing:

  1. Heirs of rights and obligations have not been determined three months after parties concerned are dead or dissolved;
  2. Parties concerned do not attend the hearing without justifiable reasons after the second notification;
  3. There are cases in which it is necessary to terminate the hearing.

Article XXXII (Deadline for Holding a Hearing)

Except the case in which a hearing is postponed or suspended, a hearing shall be held 15 days after parties concerned require to hold a hearing.

Chapter VII Supplementary Rules

Article XXXIII (Definitions of Parties Concerned and Case Investigators)

Parties concerned mentioned in the measures refer to citizens, legal persons or other organizations, which are informed of their administrative penalty applicable to the hearing procedure in advance.

Case investigators mentioned in the measure refer to personnel inside taxation authorities, who obtain evidence through investigation for the case of administrative penalty.

Article XXXIV (Expense of a Hearing)

Parties concerned do not bear the expense of the hearing organized by taxation authorities.

Article XXXV (Concept of Deadline)

Three days, five days and seven days mentioned in the measure refer to workdays, exclusive of legal holidays.

Article XXXVI (Implementation Date)

The announcement shall be implemented as of the date of issuance. The Announcement of Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxation on Issuing the “Interim Measures on Hearing Procedures of Administrative Penalty of Shanghai Municipal Taxation System” (Announcement No [2013] 2 of Shanghai Municipal Office, SAT) and the Announcement of Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxation on Revising the “Interim Measures on Hearing Procedures of Administrative Penalty of Shanghai Municipal Taxation System” (Announcement No [2016] 1 of Shanghai Municipal Office, SAT) shall be simultaneously nullified. 



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