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Announcement on Issuing the Administrative Measures for Inquiry of Tax-related Information

Document No.:Announcement No. 41 of the State Administration of Taxation in 2016

Taxes:Tax Registration

Date of Promulgation:2016-06-30

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-06-30

Annex:

Issued by: State Administration of Taxation

Document No.: Announcement No. 41 of the State Administration of Taxation in 2016

Date of Issuance: 2016-6-30

 

According to the requirement of “promoting the dissemination of tax-related information and facilitating tax-payment information inquiry of taxpayers” in the Scheme for Further Reforming the Administrative System of Tax Levy & Collection of Central Tax and Local Tax, to continuously advance the reform of convenient tax handling, the State Administration of Taxation has formulated the Administrative Measures for Inquiry of Tax-related Information, which is hereby published and shall be executed from the date of issuance.

The announcement is hereby given.

 

Attachments 

1. The Application Form for Tax-related Information Inquiry

2. The Notification of the Result of Tax-related Information Inquiry

3. The Application Form for the Verification of the Result of Tax-related Information Inquiry

 

State Administration of Taxation

June 30th, 2016

Administrative Measures for Inquiry of Tax-related Information 

Article I To regulate the administration of tax-related information inquiry, advance the dissemination of taxation authorities’ information, promote tax compliance, facilitate and serve taxpayers, pursuant to relevant provisions of the Law of the People’s Republic of China on the Administration of Tax Levy & Collection and its implementation regulations as well as the Regulations of the People’s Republic of China on the Dissemination of Government Information, the Measures has been formulated.

Article II Tax-related information inquiry mentioned in the Measures refers to information inquiry services provided externally by taxation authorities in accordance   with the law. Information can be inquired including that, which is only possessed by taxation authorities and is available for external inquiry, and tax information, which is conducive to the fulfillment of tax payment obligations of taxpayers.

Tax-related consulting and applying for the dissemination of information according to the law do not belong to tax-related information inquiry mentioned in the Measures.

Article III The Measures is applicable to inquiry of public tax-related information by the public and that of their own tax-related information by taxpayers.

Inquiry of special tax-related information according to the law by relevant departments besides taxation authorities, which possess functions of social management and public services, and that of outstanding tax information by mortgagees and pledgees shall be organized and conducted by taxation authorities at various levels pursuant to relevant laws, rules and provisions formulated by the State Administration of Taxation.
Article IV Taxation authorities at the provincial level shall promote the uniform collection of tax-related information, enrich inquiry contents, strengthen the establishment of the inquiry platform, provide diversified inquiry channels and explore initial push of information and other innovated service modes.

Article V Taxation authorities at all levels shall take effective measures to practically guarantee that inquiry of tax-related information is safe and controllable.

Article VI The public can, via newspapers, websites, bulletin boards and public channels, inquire tax policies, major tax violation cases and affirmation of abnormal taxpayers as well as other tax-related information which is made open to the public according to the law.
Article VII Taxpayers can, via websites, client software, Automatic Rate-paying Machines and other channels, after their effective identities are affirmed and identified, inquire the status of their own tax payment, assessment results of tax payment credit and the progress of tax-related matters being handled as well as other tax-related information concerning themselves.

Article VIII For their own information which cannot be obtained by taxpayers on their own according to Article VII of the Measures, they can make written applications to taxation authorities, which shall accept the applications within the responsibilities and authorities of their units.

Where written applications for inquiry are made, taxpayers shall submit the following documents:

(I) The Application Form for Tax-related Information Inquiry (See its pattern in Attachment 1);

(II)The original and the duplicated effective ID card of the taxpayer (the legal person or the principal person in charge) himself.
Article IX Where the taxpayer himself (the legal person or the principal responsible person) authorizes other personnel to make written application for inquiry, the following documents shall be submitted:

(I) The Application Form for Tax-related Information Inquiry;

(II) The duplicated effective ID card of the taxpayer (the legal person or the principal responsible person) himself;

(III)The original and the duplicated effective card of the person in charge of making the written application;

(IV)The letter of authorization signed or stamped by the taxpayer (the legal person or the principal responsible person) himself.
Article X Where taxpayers make written applications for inquiry and ask taxation authorities to issue written inquiry results, taxation authorities shall issue 
the Notification of the Result of Tax-related Information Inquiry (See its pattern in Attachment 2).

Results of tax-related information inquiry cannot serve as tax-related certificates.

Article XI Where taxpayers disagree with the inquiry results, they can make applications for verification to taxation authorities and submit the following documents:

(I)The Application Form for Verification of the Result of Tax-related Information Inquiry(See its pattern in Attachment 3);

(II)The original result of tax-related information inquiry;

(III)Relevant supporting documents.

Article XII Taxation authorities shall verify disputable information provided by taxpayers and inform them of the verification result.

If taxation authorities confirm that information has errors, they shall correct the information in a timely manner.

Article XIII Tax personnel, who do not provide tax-related information as required or who disclose taxpayers’ information, shall be held accountable according to relevant provisions.

Article XIV Taxation authorities at the provincial level can formulate specific implementation opinions according to the Measures.

Article XV Where the Notice of the State Administration of Taxation on Printing and Distributing the Provisional Measures for the Management of Taxpayers’ Confidential Tax-related Information (GuoShui Fa[2008] No. 93) is inconsistent with the Measures, the latter shall prevail.

Article XVI The Measures shall be implemented from the date of issuance.

 

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