Measures for the Announcement of Tax Arrears
Measures for the Announcement of Tax Arrears
Measures for the Announcement of Tax Arrears
Order of the State Taxation Administration No. 61
November 26, 2025
The Measures for the Announcement of Tax Arrears, which were reviewed and approved at the Third Executive Meeting of the State Taxation Administration on November 11, 2025, are hereby issued with effect from March 1, 2026.
Hu Jinglin, Commissioner of the State Taxation Administration
Measures for the Announcement of Tax Arrears
(Issued by Order of the State Taxation Administration No. 61 on November 26, 2025, and effective from March 1, 2026)
Article 1 The Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Law on the Administration of Tax Collection") and its implementation rules to regulate the announcement of tax arrears by tax authorities, protect the legitimate rights and interests of taxpayers, urge taxpayers to voluntarily pay tax arrears, prevent the occurrence of new tax arrears, and ensure that national tax revenue is promptly and fully transferred to the state treasury.
Article 2 For the purposes of the Measures, tax arrears refer to the taxes (including education surcharge and local education surcharge, the same below) that taxpayers have not paid by the deadline stipulated by tax laws and administrative regulations, or the deadline for tax payment determined by tax authorities in accordance with tax laws and administrative regulations (hereinafter referred to as the "tax payment deadline"), including:
(1) Taxes that taxpayers have not paid by the tax payment deadline after filing a tax return;
(2) Taxes that taxpayers have not paid by the tax payment deadline following the expiration of an approved tax deferral period;
(3) Taxes that have been determined as payable by taxpayers through a tax inspection but remain unpaid by the tax payment deadline;
(4) Taxes assessed by tax authorities as payable by taxpayers but remain unpaid by the tax payment deadline; and
(5) Other taxes that taxpayers have not paid by the tax payment deadline.
The late payment surcharge accrued on the settled tax arrears shall be announced together.
Tax authorities shall promptly verify the amount of tax arrears and late payment surcharges as stipulated in this article.
Article 3 For the purposes of the Measures, announcement authorities refer to the tax bureaus (sub-bureaus) at the county level or above to which tax arrears belong.
Article 4 Announcement authorities shall announce tax arrears of taxpayers on a monthly basis on the administrative law enforcement information publicity platform.
......
Order of the State Taxation Administration No. 61
November 26, 2025
The Measures for the Announcement of Tax Arrears, which were reviewed and approved at the Third Executive Meeting of the State Taxation Administration on November 11, 2025, are hereby issued with effect from March 1, 2026.
Hu Jinglin, Commissioner of the State Taxation Administration
Measures for the Announcement of Tax Arrears
(Issued by Order of the State Taxation Administration No. 61 on November 26, 2025, and effective from March 1, 2026)
Article 1 The Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Law on the Administration of Tax Collection") and its implementation rules to regulate the announcement of tax arrears by tax authorities, protect the legitimate rights and interests of taxpayers, urge taxpayers to voluntarily pay tax arrears, prevent the occurrence of new tax arrears, and ensure that national tax revenue is promptly and fully transferred to the state treasury.
Article 2 For the purposes of the Measures, tax arrears refer to the taxes (including education surcharge and local education surcharge, the same below) that taxpayers have not paid by the deadline stipulated by tax laws and administrative regulations, or the deadline for tax payment determined by tax authorities in accordance with tax laws and administrative regulations (hereinafter referred to as the "tax payment deadline"), including:
(1) Taxes that taxpayers have not paid by the tax payment deadline after filing a tax return;
(2) Taxes that taxpayers have not paid by the tax payment deadline following the expiration of an approved tax deferral period;
(3) Taxes that have been determined as payable by taxpayers through a tax inspection but remain unpaid by the tax payment deadline;
(4) Taxes assessed by tax authorities as payable by taxpayers but remain unpaid by the tax payment deadline; and
(5) Other taxes that taxpayers have not paid by the tax payment deadline.
The late payment surcharge accrued on the settled tax arrears shall be announced together.
Tax authorities shall promptly verify the amount of tax arrears and late payment surcharges as stipulated in this article.
Article 3 For the purposes of the Measures, announcement authorities refer to the tax bureaus (sub-bureaus) at the county level or above to which tax arrears belong.
Article 4 Announcement authorities shall announce tax arrears of taxpayers on a monthly basis on the administrative law enforcement information publicity platform.
......