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Announcement of Anhui Local Taxation Bureau on Relevant Issues Concerning Collecting and Paying Vehicle & Vessel Tax on Taxpayers’ Behalf

Document No.:Announcement No.2, 2016 of Anhui Local Taxation Bureau

Taxes:Vehicle and Vessel Tax

Date of Promulgation:2016-01-01

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2016-01-26


Issued by: Anhui Local Taxation Bureau

Document No.: Announcement No.2, 2016 of Anhui Local Taxation Bureau

Date of Issuance: 2016-01-26


In order to cooperate the on-line operation of the optimized version of administrative system of tax levy & collection of the SAT’s Golden Tax Phase Three, on November 27, 2015, Anhui Local Taxation Bureau issued the Announcement No.2, 2015, which regulates that as of January 1st, 2016, the whole province shall start using new declaration forms of business tax, property behavior tax, and funds (fees), and stop using the existing related declaration forms simultaneously. Notably, insurance agencies which are engaged in compulsory insurance for traffic accident of motor-driven vehicle shall use the “Report Form for the Collection and Remittance of Vehicle & Vessel Tax” attached to Announcement No.2, 2015 for the collecting and paying vehicle & vessel tax. For the purpose of ensuring the proper use of “Report Form for the Collecting and paying Vehicle & Vessel Tax” by insurance agencies, deliver the full amount of tax payments collected and paid into the Treasury in a timely manner, the relevant matters are hereby announced as follows:


From February 1st, 2016, when insurance agencies conduct compulsory insurance for traffic accident of motor-driven vehicles, they shall collect the relevant data in accordance with the requirements and the actual situation of the insured vehicles and owners, use the data-importing template of “Report Form for the Collection and Remittance of Vehicle & Vessel Tax”, timely and accurately fill in the “Report Form for the Collecting and paying Vehicle & Vessel Tax”, and deliver the tax payments withheld & paid into the Treasury in a timely manner. When a policy holder goes through the procedures of compulsory insurance for traffic accident of motor-driven vehicles, in addition to reporting the information of vehicle and owner, pay vehicle & vessel tax to the insurance agencies according to regulations, he/she shall also provide the taxpayer’s identification number of the owner to insurance agencies. The specific methods are hereby notified as follows:


1. If the owner is a natural person, there is no need to provide the taxpayer’s identification number.


2. If the owner is a unit taxpayer or a withholding agent of individual income tax or a social insurance premium paying entity, the taxpayer’s identification number obtained for conducting tax registration, individual income tax withholding registration, and temporary registration of organization shall be deemed as the owner’s taxpayer’s identification number.


3. If the owner is a unit taxpayer which is subject to the “Three-Certificates-in-One” registration system to conduct the social credit code, after making tax registration at local taxation authorities, it shall take the social credit code as its taxpayer’s identification number; when insurance agencies handle the procedures for collecting and paying vehicle & vessel tax for such owners, they shall check and verify whether or not such owners have conducted tax registration at local taxation authorities, and urge those who fail to conduct tax registration to do so at local taxation authorities; once the tax registration is complete, the social credit code shall be deemed as its taxpayer’s identification number.


4. If the owner is a non-natural person entity, and it fails to conduct tax registration, individual income tax withholding registration, or pay social insurance fees and conduct the temporary registration of organization at taxation authorities, insurance agencies shall urge the owner to conduct the temporary registration of organization at local taxation authorities and obtain the taxpayer’s identification number thereof.


5. If the owner is a non-natural person entity, and its institution is not located in the scope of the administrative jurisdiction of Anhui Province, insurance agencies shall urge the owner to conduct the temporary registration of organization at local taxation authorities of Anhui Province and obtain the taxpayer’s identification number thereof.


The Announcement is hereby given as above.


Anhui Local Taxation Bureau

January 26, 2016


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