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Announcement of Jiangsu State Taxation Bureau on Tax Filers Handling Tax Matters in Their Real Names

Document No.:Announcement No.4, 2015 of Jiangsu State Taxation Bureau

Taxes:Administration of Tax Levy & Collection,Tax Registration

Date of Promulgation:2016-01-01

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2015-11-26


Issued by: Jiangsu State Taxation Bureau

Document No.: Announcement No.4, 2015 of Jiangsu State Taxation Bureau 

Date of Issuance: 2015-11-26


In order to optimize the tax service, promote the compliance of tax laws, and to speed up the construction of social credit system, in accordance with the "Law of the People's Republic of China on the Administration of Tax Levy & Collection" and its detailed rules for the implementation, the “Measures of the People's Republic of China for Invoice Management” and its detailed rules for the implementation and other regulations, the Jiangsu State Taxation Bureau has decided that the tax filers shall disclose their real names when they handle tax matters; the relevant issues are hereby notified as follows:


I. Within the scope of the administrative region of Jiangsu Province, when tax filers conduct relevant tax matters at the offices of the state taxation administration, they shall abide by the real-name disclosure rule. The tax filers include the legal representative (person in charge, owners), finance employee in charge, tax people, tax agents and other authorized personnel who are engaged in dealing with tax-related matters.


II. The term “handling tax matters in real-name” means that the state taxation authorities shall, before the tax filers conduct tax-related matters, firstly collect, verify and then confirm their identity information.


III. The state taxation authorities at various levels of Jiangsu Province shall collect, use and manage the identity information of the tax filers according to law, and assume the obligation to keep the information confidential.


IV. For the purpose of Article III of these measures, the identity information of tax filers includes: name, ID number, ID photocopies, telephone number, portrait information, etc. In the process of collecting the identity information of tax personnel, the state taxation authorities shall take the original copies of the following certificates as valid identity certificates:

(i) Resident identification card, temporary resident identification card;

(ii) Military identity document of the Chinese People's Liberation Army, identity document of the Chinese Armed Police Force;

(iii) Travel passes for Hong Kong and Macao residents to enter or leave mainland China, travel passes for Taiwan residents to enter or leave mainland China;

(iv) Passports of foreign citizen.


V. Tax filers who conduct tax-related matters with the state taxation authorities for the first time shall provide the following information, which must be checked and verified by state taxation authorities for the purpose of collecting their identity information. If a taxpayer has many tax filers, the state taxation authorities shall collect their identity information respectively.

(i) If the tax filer is the legal representative, the responsible person, or the owner, the original identity documents are required to be produced;

(ii) If the tax filer is the finance employee in charge, the tax people, or other authorized personnel, the original identity documents and the original power of attorney specifying the tax matters entrusted are required to be produced;

(iii) If the tax filer is the tax agent, the original identity documents and the original tax agency contract (agreement) are required to be produced.


VI. Tax filers must use their real names in dealing with the following tax-related matters:

(i) The establishment, alteration or cancellation of tax registration conducted by taxpayers who have not implemented the “Three-certificates-in-one & One License with One Code” system;

(ii) The state tax affairs conducted for the first time and the changes to tax registration information conducted by taxpayers who have implemented the “Three-certificates-in-one & One License with One Code” system;

(iii) Verification and adjustment of the categories of invoices, receipt of invoices, invoicing on behalf of others, application for the use of invoices issued by the place of operations, true or false identification of invoices, and other invoice businesses.

(iv) Issuance of Tax Clearance Certificate, Tax Payment Certificate, Certificate of Chinese Fiscal Resident and other tax certificates;

(v) Invoicing on behalf of those who do not complete the formalities for tax registration at state taxation authorities but have temporary business needs;

(vi) Opening of online tax function, password inquiry & change, and maintenance of data information.


VII. For the purpose of conducting the tax-related matters as regulated in Article VI of this Announcement, the tax filers cannot go on with the work until state taxation authorities have verified and confirmed their identity information. As for the tax filer whose identify information does not pass the verification or confirmation, the state taxation authorities shall collect the identity information in advance, when the information is verified and confirmed, the tax filer is permitted to conduct the tax-related matters.


VIII. If the tax filer is temporarily unable to provide the original power of attorney specifying the tax matters entrusted issued by the authorizing unit or the original tax agency contract (agreement), he/she can go to the state taxation authorities with his/her original identity documents, and conduct the tax-related matters of that day after the identity information has been collected, verified and confirmed by the state taxation authorities.


IX. If there are changes to tax filers or their phone number and other information, the related alternation procedures shall be timely performed to the state taxation authorities.


X. As for taxpayers who belong to the following types, the legal representatives (persons in charge, owners) must go through the collection of identify information with the state taxation authorities on their own.

(i) Be listed by the state taxation authorities as focal objects of high tax compliance risks;

(ii) Be determined by the state taxation authorities as objects having serious (relatively severe) acts of tax dishonesty;

(iii) Have significant tax violations and have been dealt with by legal means.


XI. For taxpayers who have been registered in the state taxation authorities before the implementation of this announcement, their tax filers who need to conduct the tax-related matters as regulated in Article VI of this announcement shall complete the collection of identity information at state taxation authorities within 6 months as of the implementation date of this Announcement.


For taxpayers meeting the situation as regulated in Article X of this announcement, their legal representatives (persons in charge, owners) shall conduct the collection of identity information in a timely manner after being informed by state taxation authorities.


XII. When the state taxation authorities collect, verify and confirm the identity information of the tax filers, they shall provide valid certificates and identity information, and cooperate with any other requests.


For any tax filer who refuses to produce valid documents, refuses to provide the identity information recorded in identity documents, assume another person's documents, or use forged or altered certificates, and for the legal representative (person in charge, owners), as regulated in Article X of the announcement, who has been informed but fails to go to the state taxation authorities for the collection of identity information purposes, the state taxation authorities shall suspend the handling of their tax-related matters under Article VI of this Announcement.


XIII. If a taxpayer conducts tax-related matters with the state taxation authorities for the first time, he/she is required to sign the commitment of good faith in paying taxes.


XIV. The announcement shall come into force on January 1st, 2016.


The announcement is hereby notified as above.


Jiangsu State Taxation Bureau

November 26, 2015


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