Announcement of the State Taxation Administration on Issuing the Provisions on the Electronic Service of Tax Documents (for Trial Implementation)
Announcement of the State Taxation Administration on Issuing the Provisions on the Electronic Service of Tax Documents (for Trial Implementation)
Announcement of the State Taxation Administration on Issuing the Provisions on the Electronic Service of Tax Documents (for Trial Implementation)
Announcement of the State Taxation Administration [2019] No.39
December 3, 2019
In order to thoroughly implement the guiding principles of the Fourth Plenary Session of the 19th CPC Central Committee, carry out the reform requirements of "delegating powers, improving regulation, and upgrading services", optimize the mode of tax law enforcement, and further facilitate taxpayers to handle tax-related matters, the State Taxation Administration has formulated the Provisions on the Electronic Service of Tax Documents (for Trial Implementation), which are hereby promulgated and shall come into force as of April 1, 2020.
The Announcement is hereby given.
Provisions on the Electronic Service of Tax Documents (for Trial Implementation)
Article 1 To further facilitate taxpayers to handle tax-related matters, protect the legitimate rights and interests of taxpayers, improve the efficiency of tax collection and management, and reduce the burden of both tax collecting agencies and taxpayers, these Provisions are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, as well as relevant State regulations and provisions on e-government and in light of the actual situation of the service of tax documents.
Article 2 For the purpose of these Provisions, "electronic service" refers to the service of tax documents in electronic format by tax authorities on taxpayers and withholding agents (hereinafter referred to as "Addressees") through the electronic tax bureau and other specific systems (hereinafter referred to as "Specific Systems").
Article 3 Upon the consent of addressees, tax authorities may serve tax documents by means of electronic service.
Electronic service shall carry the same legal effect as other modes of service.
......
Announcement of the State Taxation Administration [2019] No.39
December 3, 2019
In order to thoroughly implement the guiding principles of the Fourth Plenary Session of the 19th CPC Central Committee, carry out the reform requirements of "delegating powers, improving regulation, and upgrading services", optimize the mode of tax law enforcement, and further facilitate taxpayers to handle tax-related matters, the State Taxation Administration has formulated the Provisions on the Electronic Service of Tax Documents (for Trial Implementation), which are hereby promulgated and shall come into force as of April 1, 2020.
The Announcement is hereby given.
Provisions on the Electronic Service of Tax Documents (for Trial Implementation)
Article 1 To further facilitate taxpayers to handle tax-related matters, protect the legitimate rights and interests of taxpayers, improve the efficiency of tax collection and management, and reduce the burden of both tax collecting agencies and taxpayers, these Provisions are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, as well as relevant State regulations and provisions on e-government and in light of the actual situation of the service of tax documents.
Article 2 For the purpose of these Provisions, "electronic service" refers to the service of tax documents in electronic format by tax authorities on taxpayers and withholding agents (hereinafter referred to as "Addressees") through the electronic tax bureau and other specific systems (hereinafter referred to as "Specific Systems").
Article 3 Upon the consent of addressees, tax authorities may serve tax documents by means of electronic service.
Electronic service shall carry the same legal effect as other modes of service.
......