Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Review of Applications for the Qualification as Ordinary Value-Added Tax Payers

Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Review of Applications for the Qualification as Ordinary Value-Added Tax Payers
Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Review of Applications for the Qualification as Ordinary Value-Added Tax Payers

Guo Shui Fa [1994]No. 59

March 15,1994.

The tax bureaus of various provinces, autonomous regions and municipalities, and to the tax bureaus of various cities with independent planning,

In order to ensure the smooth implementation of the new tax system and standardize management of value-added tax, the State Administration of Taxation has decided to institute the ordinary Value-Added tax payer''s recognition system. On November 20, 1993, the State Administration of Taxation issued the Measures for Recognizing the Application Filed by Ordinary Value-Added Tax Payer in the form of an openly transmitted telegraph coded Guo Shui Ming Dian [1993] No. 052 to various localities. The text is hereby printed and issued to you, please continue to put it into practice.

Appendix I:
Measures for Recognizing the Application of Ordinary Value-Added Tax payer

I. Ordinary value-added tax payer (hereinafter referred to as ordinary tax payer) shall all follow these measures to perform procedures for the recognition of ordinary tax payer with the tax competent authorities at the location of his enterprise.
Ordinary tax payers whose general sub-branches are not in the same county (city) shall apply for performing the procedures for recognition of ordinary tax payer with the competent tax authorities at the locations of their respective organizations.

II.
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