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1.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


To normalize hearing procedures for tax administrative penalty in Shanghai, supervise taxation authorities to conduct administrative penalty in accordance with the law and protect lawful rights and interests of citizens, legal persons and other organizations, Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxation have decided to issue the Implementation Measures of Hearing Procedures for Tax Administrative Penalty in Shanghai, which shall be implemented from the date of issuance.

The announcement is hereby given.


Shanghai Municipal Office, SAT and Shanghai Municipal Bureau of Local Taxation

November 22, 2017
Implementation Measures of Hearing Procedures for Tax Administrative Penalty in Shanghai

Chapter I General Rule

Article I (Purpose and Basis)

To normalize hearing procedures for tax administrative penalty in Shanghai, supervise taxation authorities to conduct administrative penalty in accordance with the law and protect lawful rights and interests of citizens, legal persons and other organizations and in accordance with the Administrative Punishments Law of the PRC, Regulations on Hearing Procedures for Tax Administrative Penalty in Shanghai (Decree No. 35 of Shanghai Municipal Government), the State Administration of Taxation’s Implementation Measures of Hearing Procedures for Tax Administrative Penalty (Trial Implementation ) (Guo Shui Fa [1996] No. 190), the measures have been formulated based on this city’s practical taxation work.

Article II (Fundamental Principles)

Hearing Procedures shall follow the principle of legality, publicity, fairness, promptness and convenience.

A hearing shall be openly held except cases related to the state secret, business secret or individual privacy.

Article III (Fundamental Rights of Parties Concerned )

The notification and avoidance systems shall be implemented in hearing procedures. Parties concerned shall have the right to argue their cases, defend themselves and examine the testimony.

Article IV (Range of Application)

Before punishing a citizen by a fine of more than 2,000 yuan (inclusive) or punishing a legal person or other organization by a fine of more than10,000 yuan (inclusive), all levels of taxation authorities in this city (hereinafter referred to as taxation authorities) shall deliver the Notification on Tax Administrative Penalty Matters to parties concerned, inform them of proved illegal facts, evidence, legal ground for the administrative penalty and the administrative penalty to be given as well as their rights to require holding a hearing.

Article V (Appeal and Prosecution)

Citizens, legal persons or other organizations have the right to appeal to or prosecute taxation authorities against their acts in violation of the measures to the higher level of taxation authorities, which shall deal with the appeal or prosecution in accordance with the law.

Chapter II Hearing Organizations and Personnel

Article VI (Hearing Organizations)

Taxation authorities to conduct administrative penalty applicable to hearing procedures shall organize a hearing for the administrative penalty.

Article VII (Assignment of the Hearing Host)

A hearing shall be hosted by a person responsible for legal affairs of taxation authorities.

Article VIII (Scope of Hearing Personnel)

The public hearings system shall be implemented when a hearing for administrative penalty is conducted. The hearing shall be composed of a hearing host and hearing personnel. The team member of a hearing shall be an odd number.

The hearing host and personnel shall be designated by taxation authorities responsible for the hearing, which can invite persons outside the unit to participate in the hearing as specially invited hearing personnel.

The hearing host shall be the person who has been engaged in legal work at taxation authorities for two years and more or who has participated in the administrative enforcement of law for three years or more.

There shall be one hearing host and two hearing officers. The hearing officers shall assist the host to organize the hearing.

The hearing shall have one recorder to make the hearing record and to be responsible for other hearing matters.

Article IX (Duties of the Hearing Host)

The hearing host shall perform the following duties:

  1. Decide when and where to hold the hearing and inform participants of the decisions;

  2. Scrutinize participants’ qualification;

  3. Host the hearing and conduct inquiry on facts, evidences of or laws related to the case and require participants to offer or supplement evidences.

  4. (IV)Maintain the hearing’s order and warn or take necessary measures to stop infringement of the hearing discipline;

  5. (V)Review the hearing records and offer examination opinions;

  6. (VI)Decide the suspension, determination and delay of the hearing and announce the conclusion of the hearing;

  7. (VII)Other duties as stipulated by laws, regulations and rules.

Article X (Avoidance)

If the hearing host has one of the following situations, he/she shall actively avoid the case and the  parties concerned or their agents have the right to apply for his/her avoidance:

  1. He/She is the investigator of the case;

  2. He/She is the close relative of the parties concerned or investigators of the case;

  3. He/She once acted as the witness of the case;

(VI) He/She has direct interest with the results of the case.

The preceding clauses shall apply to interpreters, expert witnesses and inspection personnel.

The case where the parties concerned apply for the avoidance of hearing officers, interpreters, expert witnesses and inspection personnel shall be decided by the hearing host; The case where the parties concerned apply for the avoidance of the hearing host shall be decided by the head of taxation authority organizing the hearing. For the decision of rejecting the application for avoidancethe parties concerned shall apply to taxation authorities organizing the hearing for the reexamination.

Article XI (Record of the Hearing’s Overall Process)

Where conditions permitted, taxation authorities can set up a hearing room and make sound or video recording to supplement the hearing record.


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