Official Reply of the State Administration of Taxation on Some Issues concerning the Examination and Approval of Establishment of Tax Firms
Official Reply of the State Administration of Taxation on Some Issues concerning the Examination and Approval of Establishment of Tax Firms
Official Reply of the State Administration of Taxation on Some Issues concerning the Examination and Approval of Establishment of Tax Firms
Guo Shui Han [2009] No. 137
March 16, 2009
State Taxation Bureau and Local Taxation Bureau of Shandong Province:
Your Inquiry on Some Issues concerning Examination and Approval of Establishment of Tax Firms (Lu Guo Shui Fa [2009] No. 13) has been received. Upon due research, we hereby reply as follows:
I. Materials to Be Submitted by Tax Firms and the Examination and Approval Procedures
For the time being, the Circular of the State Administration of Taxation on the Issuance of the Tentative Rules for the Establishment of Limited Liability Tax Firms and the Examination and Approval Thereof and the Tentative Rules for the Establishment of Partnership Tax Firms and the Examination and Approval Thereof (Guo Shui Fa [1999] No.
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