Circular of the State Administration of Taxation on Issues Concerning Surcharge of Overdue Fine on Foreign-related Overdue Tax
Circular of the State Administration of Taxation on Issues Concerning Surcharge of Overdue Fine on Foreign-related Overdue Tax
Circular of the State Administration of Taxation on Issues Concerning Surcharge of Overdue Fine on Foreign-related Overdue Tax
Guo Shui Fa [1993] No. 34
February 22, 1993
To tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, tax bureaus of cities specifically designated in State plan, and branches of Offshore Oil Tax Administrative Bureau:
The Tax Collection and Management law of the People's Republic of China (hereinafter referred to as "Tax Collection and Management Law") has been adopted by the 27th Session of the Standing Committee of the Seventh National People's Congress on September 4, 1992 and shall come into effect as of January 1, 1993.
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