Circular on Extending the Deadline for the Disclosure of Information by Tax Authorities on Taxpayers Benefiting from Certain Value-added Tax Policies
Circular on Extending the Deadline for the Disclosure of Information by Tax Authorities on Taxpayers Benefiting from Certain Value-added Tax Policies
Circular on Extending the Deadline for the Disclosure of Information by Tax Authorities on Taxpayers Benefiting from Certain Value-added Tax Policies
Shui Zong Han [2020] No.38
March 3, 2020
Offices of the State Taxation Administration (the "STA") of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and local special commissioners' offices of the STA,
Subject to the needs of the COVID-19 epidemic prevention and control, the deadline for the disclosure of relevant information by tax authorities on taxpayers who benefited from preferential tax policies in the previous year as stipulated in the Circular of the Ministry of Finance and the State Taxation Administration on Issuing the Catalogue of Products and Services Eligible for the Preferential Value-added Tax Policy for Integrated Utilization of Resources (Cai Shui [2015] No.78), the Circular of the Ministry of Finance and the State Taxation Administration on the Value-added Tax Policy for New Types of Walling Materials (Cai Shui [2015] No.73), or the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Preferential Value-Added Tax Policy for Promoting the Employment of Persons with Disabilities (promulgated under the Announcement of the State Taxation Administration [2016] No.33 and revised under the Announcement of the State Taxation Administration [2018] No.31), shall be adjusted from the end of February 2020 to the end of 30 days after the epidemic status is lifted.
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Shui Zong Han [2020] No.38
March 3, 2020
Offices of the State Taxation Administration (the "STA") of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and local special commissioners' offices of the STA,
Subject to the needs of the COVID-19 epidemic prevention and control, the deadline for the disclosure of relevant information by tax authorities on taxpayers who benefited from preferential tax policies in the previous year as stipulated in the Circular of the Ministry of Finance and the State Taxation Administration on Issuing the Catalogue of Products and Services Eligible for the Preferential Value-added Tax Policy for Integrated Utilization of Resources (Cai Shui [2015] No.78), the Circular of the Ministry of Finance and the State Taxation Administration on the Value-added Tax Policy for New Types of Walling Materials (Cai Shui [2015] No.73), or the Announcement of the State Taxation Administration on Issuing the Administrative Measures for the Preferential Value-Added Tax Policy for Promoting the Employment of Persons with Disabilities (promulgated under the Announcement of the State Taxation Administration [2016] No.33 and revised under the Announcement of the State Taxation Administration [2018] No.31), shall be adjusted from the end of February 2020 to the end of 30 days after the epidemic status is lifted.
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