Measures for Announcement of Outstanding Taxes (for Trial Implementation) (Revised in 2018)
Measures for Announcement of Outstanding Taxes (for Trial Implementation) (Revised in 2018)
Measures for Announcement of Outstanding Taxes (for Trial Implementation) (Revised in 2018)
Order of the State Administration of Taxation No. 44
June 15, 2018
(Promulgated by Order of the State Administration of Taxation No. 9 on October 10, 2004; and amended according to the Decision of the State Administration of Taxation on Revising Certain Departmental Rules of the Tax System on June 15, 2018)
Article 1 These Measures are formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as the "Tax Collection Administration Law") and its detailed implementation rules for the purpose of regulating the announcement of outstanding taxes by authorities, urging taxpayers to pay outstanding taxes on their own initiatives, preventing the occurrence of new outstanding taxes, and ensuring the State tax money to be turned into the treasury in time and in full amount.
Article 2 The term "announcement organs" mentioned in these Measures shall refer to the tax bureaus at or above county level.
Article 3 The term "outstanding taxes" mentioned in these Measures shall refer to the tax money failing to be paid by any taxpayer after expiry of the time limit prescribed by tax laws and administrative regulations or after expiry of the time limit for tax payment (hereinafter referred to as the "Time Limit for Tax Payment" or "Time Limit") determined by the tax authorities in accordance with tax laws and administrative regulations, including:
1. Tax money failing to be paid by a taxpayer within the Time Limit for Tax Payment after handling declaration for tax payment;
2. Tax money failing to be paid by a taxpayer within the Time Limit for Tax Payment after the expiry of the Time Limit for extension of tax payment upon approval;
3.
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