Circular of the State Administration of Taxation on the Implementation of the Law of the People's Republic of China on Imposition and Administration of Tax and Several Specific Issues Concerning the Implementing Rules of the Law

Circular of the State Administration of Taxation on the Implementation of the Law of the People's Republic of China on Imposition and Administration of Tax and Several Specific Issues Concerning the Implementing Rules of the Law

Guo Shui Fa [2003] No. 47

April 23, 2003

To the national and local taxation bureaus of the various provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan:

In order to ensure the thorough implementation of the Law of the People's Republic of China on the Administration of Tax Levying (hereafter the Tax Levying Administration Law) and the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying (hereafter the Detailed Regulations for Implementation), and to further increase the serviceability of the Tax Imposition Administration Law and the Detailed Regulations for Implementation, certain relevant issues are hereby stipulated as follows:

Article 1 Concerning tax registration codes
The term "single code" as used in Article 10 of the Detailed Regulations for Implementation refers to the fact that when a national or local tax bureau issues tax registration certificates, it assigns a single tax registration code to each tax bearer. In order to ensure the consistency and uniqueness of the tax registration codes, the tax registration code of tax-bearing work units (including privately owned gas stations) shall be composed of 15 digits, the first 6 digits of which are the area code to be jointly specified and publicized by the national and local taxation bureaus of the various provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan (development zones, high-technology parks, etc. which have not been assigned an administrative area code may be assigned new codes, while the rest shall be assigned according to their administrative area codes). The latter 9 digits shall be the standardized organizational code assigned by the State Administration of Quality Supervision, Inspection, and Quarantine (the SAQSIQ). The national and local tax bureaus at or below the municipal (prefecture) level shall generate tax registration codes according to the codes formulated by the national and local tax bureaus of provinces, autonomous regions, or municipalities directly under the central government.

Article 2 Concerning the withholding of taxes by entities with an obligation thereof
The work units and individuals that are obliged to withhold taxes shall, when making payments to the tax bearer, withhold the tax due as per the relevant provisions of the Tax Imposition Administration Law and the Detailed Regulations for Implementation. If the tax bearer disputes the withholding, the withholder shall withhold payment of a sum equal to the tax due and report to the corresponding tax authority within 24 hours.
The work units and individuals obliged to withhold taxes shall, when collecting money from the tax bearer, also collect the tax due on the payment as per the relevant provisions of the Tax Imposition Administration Law and the Detailed Regulations for Implementation.
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