Announcement of the State Taxation Administration on Matters relating to the Recovery of Tax Payment Credit
Announcement of the State Taxation Administration on Matters relating to the Recovery of Tax Payment Credit
Announcement of the State Taxation Administration on Matters relating to the Recovery of Tax Payment Credit
Announcement of the State Taxation Administration [2019] No.37
November 7, 2019
For the purpose of encouraging and instructing taxpayers to enhance their awareness of taxpaying with integrity in accordance with the law and actively correcting discreditable taxpaying conduct, the matters relating to the recovery of tax payment credit are hereby announced as follows in accordance with the Guiding Opinions of the General Office of the State Council on Accelerating the Building of a Social Credit System to Establish a New Credit-based Regulatory Mechanism (Guo Ban Fa [2019] No.35):
I. Where an enterprise taxpayer that is included in the administration of tax payment credit satisfies any of the following circumstances, it may apply to the competent tax authority for recovery of tax payment credit within the prescribed time limit:
1. the taxpayer failed to handle the tax declaration, tax payment, data filing, etc.
......
Announcement of the State Taxation Administration [2019] No.37
November 7, 2019
For the purpose of encouraging and instructing taxpayers to enhance their awareness of taxpaying with integrity in accordance with the law and actively correcting discreditable taxpaying conduct, the matters relating to the recovery of tax payment credit are hereby announced as follows in accordance with the Guiding Opinions of the General Office of the State Council on Accelerating the Building of a Social Credit System to Establish a New Credit-based Regulatory Mechanism (Guo Ban Fa [2019] No.35):
I. Where an enterprise taxpayer that is included in the administration of tax payment credit satisfies any of the following circumstances, it may apply to the competent tax authority for recovery of tax payment credit within the prescribed time limit:
1. the taxpayer failed to handle the tax declaration, tax payment, data filing, etc.
......