Announcement of the State Administration of Taxation on Issues relating to the Determination of Evading (Unreachable) Enterprises and the Treatment of Special Value-added Tax Invoices Issued by Them
Announcement of the State Administration of Taxation on Issues relating to the Determination of Evading (Unreachable) Enterprises and the Treatment of Special Value-added Tax Invoices Issued by Them
Announcement of the State Administration of Taxation on Issues relating to the Determination of Evading (Unreachable) Enterprises and the Treatment of Special Value-added Tax Invoices Issued by Them
Announcement of the State Administration of Taxation [2016] No.76
December 1, 2016
Issues relating to the determination of evading (unreachable) enterprises and the treatment of special VAT invoices issued by them are now announced as follows in accordance with the Interim Regulations of the People's Republic of China on Value-Added Tax to further strengthen the management of special value-added tax (VAT) invoices and to effectively prevent tax administration risk:
I. Determination of Evading (Unreachable) Enterprises
An evading (unreachable) enterprise refers to an enterprise that fails to perform its tax payment obligation and absconds from the regulation of tax authorities.
According to relevant tax registration and administration provisions, if the whereabouts of an enterprise and relevant persons of the enterprise still cannot be found by tax authorities after they have adopted field investigation, inquiry by telephone, check on the processing of tax-related matters and other tax collection means, or even if the accountant or tax preparer acting as an agent of the enterprise can be reached, such agent has no knowledge of the whereabouts of, and is unable to contact, the actual controlling person of the enterprise, the enterprise can be determined to be an evading (unreachable) enterprise.
II.
......
Announcement of the State Administration of Taxation [2016] No.76
December 1, 2016
Issues relating to the determination of evading (unreachable) enterprises and the treatment of special VAT invoices issued by them are now announced as follows in accordance with the Interim Regulations of the People's Republic of China on Value-Added Tax to further strengthen the management of special value-added tax (VAT) invoices and to effectively prevent tax administration risk:
I. Determination of Evading (Unreachable) Enterprises
An evading (unreachable) enterprise refers to an enterprise that fails to perform its tax payment obligation and absconds from the regulation of tax authorities.
According to relevant tax registration and administration provisions, if the whereabouts of an enterprise and relevant persons of the enterprise still cannot be found by tax authorities after they have adopted field investigation, inquiry by telephone, check on the processing of tax-related matters and other tax collection means, or even if the accountant or tax preparer acting as an agent of the enterprise can be reached, such agent has no knowledge of the whereabouts of, and is unable to contact, the actual controlling person of the enterprise, the enterprise can be determined to be an evading (unreachable) enterprise.
II.
......