Circular of the State Administration of Taxation on Issues concerning Taxation Administrative Penalties

Circular of the State Administration of Taxation on Issues concerning Taxation Administrative Penalties

Guo Shui Fa [1998] No.20

February 18, 1998

For the purpose of implementing the Law of the People's Republic of China on Administrative Penalties and the Circular of the State Council on Implementing the Law of the People's Republic of China on Administrative Penalties (Guo Fa [1996] No.13), properly imposing taxation administrative penalties and promoting the tax management according to the law, issues concerning taxation administrative penalties are hereby notified as follows:

I. Tax administrative penalties shall only be set by laws, regulations or rules. The rules may set warnings and fines to the extent that the range of fines shall not exceed the standard required by the State Council in the document of Guo Fa [1996] No.13. Tax authorities at provincial level or below shall not set taxation administrative penalty in any form; however, they may make specific provisions within the behavior, type and range of imposing taxation administrative penalty as stipulated by laws, regulations and rules.

II. Provisions in Article 18 and Article 19 of the Interim Measures on Withholding and Remitting Individual Income Tax (Guo Shui Fa [1995] No.65) are deleted.

III.
　　......