Announcement of the State Administration of Taxation on Promulgating the Administrative Registration Procedures for Tax Agent Firms (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Administrative Registration Procedures for Tax Agent Firms (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Administrative Registration Procedures for Tax Agent Firms (for Trial Implementation)
Announcement of the State Administration of Taxation [2017] No.31
August 4, 2017
The Administrative Registration Procedures for Tax Agent Firms (for Trial Implementation) instituted by the State Administration of Taxation are hereby promulgated for implementation as of September 1, 2017.
It is hereby announced.
Administrative Registration Procedures for Tax Agent Firms (for Trial Implementation)
Article 1 In order to regulate the administrative registration of tax agent firms and promote the healthy development of the tax agent sector, these Procedures are hereby instituted in accordance with the relevant decisions made by the State Council and the Administrative Measures for Professional Taxpayer Services (for Trial Implementation).
Article 2 The administrative registration for tax agent firms refers to the administrative act through which the tax authorities shall keep a written record of the relevant information on the administrative counterparts with the registered business name containing the words "Tax Agent Firm".
Without administrative registration, the name of "Tax Agent Firm" shall not be allowed to be used and the legitimate rights and interests for tax agent firms shall not be allowed to be enjoyed.
Article 3 The tax authorities shall conduct administrative registration for qualified administrative counterparts and issue an Administrative Registration Certificate for Tax Agent Firms (the "Registration Certificate", see Attachment 1) by following the open and convenient principles in accordance with the provisions hereof. The format of the Registration Certificate shall be determined by the State Administration of Taxation.
Article 4 The State Administration of Taxation shall be responsible for establishing the administration system for tax agent firm administrative registration and supervising the implementation thereof.
The tax authorities at the levels of province, autonomous region, municipality directly under the Central Government and city specifically designated in the state plan (the "provincial-level tax authorities") shall be responsible for conducting the administrative registration for local tax agent firms within their jurisdiction.
Article 5 Where tax agent firms adopt the organizational structure of partnership or limited liability corporation, unless otherwise prescribed by the State Administration of Taxation, they shall meet the following requirements:
1.
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