Decision of the State Administration of Taxation on Revising the Administrative Measures for Tax Registration
Decision of the State Administration of Taxation on Revising the Administrative Measures for Tax Registration
Decision of the State Administration of Taxation on Revising the Administrative Measures for Tax Registration
Order of the State Administration of Taxation No.36
December 27, 2014
The Decision of the State Administration of Taxation on Revising the Administrative Measures for Tax Registration (hereinafter referred to as the "Decision"), adopted at the fourth executive meeting for 2014 of the State Administration of Taxation on December 19, 2014, is hereby promulgated for implementation as of March 1, 2015.
Wang Jun Minister of the State Administration of Taxation
In order to implement the spirit of transforming government functions and deepening the reform of administrative examination and approval system, in accordance with the relevant decision of the State Council on cancelling administrative examination and approval items, the State Administration of Taxation (hereinafter referred to as the "SAT") has decided to revise the Administrative Measures for Tax Registration as follows:
Article 1 The Paragraph 2 of the Article 5 is revised as: "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."
Article 2 The Article 7 is revised as: "The local offices (branch offices) of the SAT and the local taxation bureaus (sub-bureaus) shall execute a uniform set of taxpayer identification codes, which shall be jointly compiled by the local offices of the SAT and the local taxation bureaus in provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan in accordance with the industrial standards for taxpayer identification codes, and shall be uniformly distributed to all local authorities at lower levels for implementation.
"The taxpayer identification codes for those having obtained the organization codes shall consist of 15 digits in total composed of the six-digit administration division code and the nine-digit organization code.
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