Announcement of the State Administration of Taxation on Clarifying Matters Concerning the Provision and Management of Master Files of Contemporaneous Documentation
Announcement of the State Administration of Taxation on Clarifying Matters Concerning the Provision and Management of Master Files of Contemporaneous Documentation
Announcement of the State Administration of Taxation on Clarifying Matters Concerning the Provision and Management of Master Files of Contemporaneous Documentation
Announcement of the State Administration of Taxation [2018] No.14
April 4, 2018
To further deepen the reform of "streamlining administration, delegating more powers, improving regulation, and providing better services", create an optimal tax environment, simplify the procedures for handling tax matters, and reduce the burden on taxpayers, matters relating to the requirements on the preparation and provision of contemporaneous documentation as set forth in the Announcement of the State Administration of Taxation on Matters relating to Improved Administration of Filings of Related-Party Transactions and Contemporaneous Documentation (Announcement of the State Administration of Taxation [2016] No.42) are hereby announced as follows:
I.
......
Announcement of the State Administration of Taxation [2018] No.14
April 4, 2018
To further deepen the reform of "streamlining administration, delegating more powers, improving regulation, and providing better services", create an optimal tax environment, simplify the procedures for handling tax matters, and reduce the burden on taxpayers, matters relating to the requirements on the preparation and provision of contemporaneous documentation as set forth in the Announcement of the State Administration of Taxation on Matters relating to Improved Administration of Filings of Related-Party Transactions and Contemporaneous Documentation (Announcement of the State Administration of Taxation [2016] No.42) are hereby announced as follows:
I.
......