The State Administration of Taxation ("SAT") has recently issued the Announcement on Issuing the List of Some Wholly Abolished Tax Normative Documents (the "Announcement").
According to the Announcement, four tax normative documents will be entirely annulled. Specifically, the first is the Circular of the State Administration of Taxation on Issues Concerning Adjustments to the Administrative Institution within the Offshore Oil Tax System which was formulated and released in 1994 as a result of the then establishment of SAT's local offices and local tax bureaus and is now completely repealed in that the rules therein no longer fit the actual needs. The second is the Circular of the State Administration of Taxation on Issuing the Opinions on Further Strengthening Tax Inspections, in which provisions relevant to the tax inspection system have been partially replaced by other new policy documents, and been partially obsolete as the relevant tasks have been accomplished. The third comes to the Circular of the State Administration of Taxation on Instituting the Notification System in the Circle of Certified Tax Agents and the Announcement of the State Administration of Taxation on Issuing the Administrative Measures for the Occupational Risk Fund for Tax Agent Firms. Both documents are scrapped, given that some contents have been superseded by other new rules and some others do not keep pace with current practical needs.