Administrative Measures for Tax Registration (Revised in 2014)
Administrative Measures for Tax Registration (Revised in 2014)
Administrative Measures for Tax Registration (Revised in 2014)
Order of the State Administration of Taxation No.36
December 27, 2014
(Promulgated by Order of the State Administration of Taxation No.7 on December 17, 2003 and amended in accordance with the Decision of the State Administration of Taxation on Revising the Administrative Measures for Tax Registration on December 27, 2014)
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.
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 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. For those organizations holding the owner identification documents as the valid proof of identity, namely the individual businesses who do not obtain the organization code certificates and the taxpayers holding the home-visit permits, traffic permits or passports for tax registration, the tax identification codes shall be composed of the identity card number + the double-digit sequence code.
Every taxpayer identification code shall be unique.
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.
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