Administrative Measures for Tax Registration
Administrative Measures for Tax Registration
Administrative Measures for Tax Registration
Order of the State Administration of Taxation [2003] No.7
December 17, 2003
The Administrative Measures for Tax Registration, adopted at the sixth executive meeting of the State Administration of Taxation (hereinafter referred to as the "SAT") on November 20, 2003, are hereby promulgated for implementation as of February 1, 2004.
Xie Xuren, Director General of the State Administration of Taxation
Attached: Administrative Measures for Tax Registration
Chapter I General Provisions
Article 1 With a view to regulating the tax registration management, and strengthening the supervision and control over tax resources, the present Administrative Measures for Tax Registration (hereinafter referred to as the "Measures") are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Law on the Administration of Tax Levying") and the Implementing Rules of the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Implementing Rules").
Article 2 Enterprises and their branches and sites for production or business in other jurisdictions, individual industrial and commercial households, and public institutions engaged in production and business shall make tax registration in accordance with the Law on the Administration of Tax Levying, the Implementing Rules and the present Measures.
The taxpayers other than those listed in the preceding paragraph, except the state organs, individuals and small rural floating peddlers without fixed production and business sites, shall make tax registration in accordance with the Law on the Administration of Tax Levying, the Implementing Rules and the Measures.
The withholding agents who are obligatory to withhold taxes pursuant to the tax laws and the administrative regulations (excluding the state organs) shall make registration for withholding taxes in accordance with the Law on the Administration of Tax Levying, the Implementing Rules and the Measures.
Article 3 The local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) above the county level (inclusive, hereinafter the same) shall be the administrative tax organs for tax registration, which shall be responsible for the establishment, modification and cancellation of tax registration, the verification of the tax registration certificates, the replacing of the tax registration certificates, the handling of abnormal taxpayers, the registration of verification applications and other relevant items.
Article 4 The tax registration certification shall include the tax registration certificates and their duplicates, and the temporary tax registration certificates and their duplicates.
The tax withholding registration certification shall include the tax withholding registration certificates and their duplicates.
Article 5 The local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) shall handle the tax registration jointly or separately within their respective jurisdiction according to the scope of administration on tax levying as prescribed by the State Council. Where possible, the local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) in certain cities may handle the tax registration by following the principle of "accepting applications by all districts for centralized handling of applications of the whole city".
Where the local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) jointly handle the tax registration, they shall issue a tax registration certificate affixed with the seals of both the local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) to the same taxpayer upon examination.
Article 6 In the case of any dispute over the administrative tax organ for the tax registration of taxpayers between a local office (branch office) of the SAT and a local taxation bureau (sub-bureau), the dispute shall be settled by the local office of the SAT and the local taxation bureau at the next higher level through negotiation together.
Article 7 The local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) shall execute a uniform set of tax registration codes, which shall be jointly compiled by the local offices of the SAT and the local taxation bureaus at the provincial level, and shall be uniformly distributed to all local authorities at lower levels for implementation.
The tax registration code of a taxpayer who has already obtained the organization code shall be the area code + the organization code set by the technology supervision departments of the State; the tax registration code of an individual industrial and commercial household shall be the number of the identity card of the individual; the tax registration code of a foreigner or a person from Hong Kong, Macao or Taiwan, who is engaged in production and operation, shall be the region code + the number of the corresponding valid certificate (such as passport, the pass of residents of Hong Kong, Macao and Taiwan for entering and exiting mainland China).
Article 8 The local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) shall regularly inform each other of the information about tax registration, timely provide each other with the registered information of the taxpayers, and strengthen the management of tax registration.
Article 9 A taxpayer shall, when handling the following items, provide its tax registration certificate:
1. opening a bank account; and
2. purchasing invoices.
A taxpayer shall, when handing other items involving tax, present the tax registration certificate. The tax organ shall verify the corresponding information prior to going through the formalities.
Chapter II Establishment Registration
Article 10 Enterprises and their branches and sites for production or business in other jurisdictions, individual industrial and commercial households, and public institutions engaged in production or business operations (hereinafter referred to as the "taxpayers engaged in production or business operations") shall each apply to the tax organ at the place where their respective production or business site is located for going through the tax registration formalities:
1.
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