Announcement of the State Taxation Administration on Issuing the List of Items of "Exempted First Offenses" from Tax Administrative Penalties
Announcement of the State Taxation Administration on Issuing the List of Items of "Exempted First Offenses" from Tax Administrative Penalties
Announcement of the State Taxation Administration on Issuing the List of Items of “Exempted First Offenses” from Tax Administrative Penalties
Announcement of the State Taxation Administration [2021] No.6
March 31, 2021
In order to implement the "Opinions on Further Deepening the Reform of Tax Administration and Collection" issued by the General Office of the CPC Central Committee and the General Office of the State Council, as well as the relevant arrangements made at the executive meetings of the State Council, to further the 2021 "Spring Wind Campaign - Making Tax Easy for Taxpayers", to promote the Reform of “delegating power, streamlining administration and optimizing government services” in the area of taxation, and to better serve market players, the State Taxation Administration has drawn up the List of Items of “Exempted First Offenses” from Tax Administrative Penalties in accordance with the Law of the People’s Republic of China on Administrative Penalties, the Law of the People’s Republic on the Administration of Tax Collection and the implementing rules thereof, as well as other relevant laws and regulations. Any of the listed items of offenses committed for the first time whose harmful consequences are minor and which is corrected voluntarily before being discovered by tax authorities or corrected within the time limit prescribed by tax authorities shall not incur administrative penalties.
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Announcement of the State Taxation Administration [2021] No.6
March 31, 2021
In order to implement the "Opinions on Further Deepening the Reform of Tax Administration and Collection" issued by the General Office of the CPC Central Committee and the General Office of the State Council, as well as the relevant arrangements made at the executive meetings of the State Council, to further the 2021 "Spring Wind Campaign - Making Tax Easy for Taxpayers", to promote the Reform of “delegating power, streamlining administration and optimizing government services” in the area of taxation, and to better serve market players, the State Taxation Administration has drawn up the List of Items of “Exempted First Offenses” from Tax Administrative Penalties in accordance with the Law of the People’s Republic of China on Administrative Penalties, the Law of the People’s Republic on the Administration of Tax Collection and the implementing rules thereof, as well as other relevant laws and regulations. Any of the listed items of offenses committed for the first time whose harmful consequences are minor and which is corrected voluntarily before being discovered by tax authorities or corrected within the time limit prescribed by tax authorities shall not incur administrative penalties.
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