Interim Administrative Measures for Certified Tax Agents
Interim Administrative Measures for Certified Tax Agents
Interim Administrative Measures for Certified Tax Agents
Order of the State Administration of Taxation [2005] No.14
December 30, 2005
The Interim Administrative Measures for Certified Tax Agents (the "Measure") passed at the 6th office conference of the State Administration of Taxation on September 16, 2005 and hereby promulgated with effect from February 1, 2006.
Director of the State Administration of Taxation: Xie Xuren
Attached: Interim Administrative Measures for Certified Tax Agents
Chapter I General Provision
Article 1 This Measure is formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying and the Rules for its Implementation as well as other laws and administrative regulations in order to strengthen administration and management of certified tax agents, ensure performance of the role of certified tax agents as providers of tax-related services and verification services for economic activities of the market, protect the state's tax-related interests and as safeguard the rights and interests of taxpayers.
Article 2 Certified tax agents hereby refer to professionals who have obtained the Certificate of Practice in the People's Republic of China and engaged in tax-related and verification services.
Article 3 Tax firms or agencies hereby refer to intermediate organizations legally established and engage in tax-related and verification services under various laws, rules and regulations.
Any certified tax agent who intends to practice shall be employed by a tax firm.
Article 4 Businesses conducted by certified tax agents and firms shall be based on voluntary entrustment, be processed in accordance with applicable laws, administrative rules and regulations, and be protected by law.
Article 5 Certified tax agents and firms shall follow the principle of independence, objectivity, impartiality and loyalty, uphold professional ethics and comply with practice guidelines.
Article 6 The State Administration of Taxation and local taxation bureaus of provinces, autonomous regions, municipalities directly under the central government,and cities separately listed under the state plan ("Taxation Bureaus") shall be the administrative authorities of certified tax agents. Taxation Bureaus will authorize administrative centers ("Administrative Center of the State Administration of Taxation" and "Administrative Center of Bureaus at Provincial Level" respectively) to administer over certified tax agents, supervise and guide their daily operations by their association with each other.
Article 7 Taxation authorities at various levels shall support the practice of certified tax agents and firms in accordance with the law, and provide prompt and useful information of tax policies as well and ensure its implementation for business.
Taxation authorities shall deal with tax-related services provided by tax firms. For tax firms which are engaged in tax verification services and the issuance of relevant verification reports, their roles shall be recognized within tax related verification services.
Tax firms and certified tax agents shall assume legal responsibilities for verification reports they issue as well as their undertakings.
Taxation authorities shall enhance supervision and inspection of the dealings of tax firms and certified agents.
Chapter II Licensing Examination and Filing for Certified Tax Agents
Article 8 The licensing examination for certified tax agents shall have a uniform outline and contexts and be organized by relevant authorities nationwide.
Such uniform national examination shall be held once annually and the examination rules shall be jointly formulated by the Ministry of Personnel and the State Administration of Taxation.
Article 9 Chinese citizens (including residents of Hong Kong and Macao Special Administrative Regions) who are qualified may apply to take the licensing examination for certified tax agents. Individuals who have already obtained the certificate to practice in fields such as economy, accounting, statistics, auditing, and law and have engaged in tax-related services for 2 or more years may be exempted from some subjects in the examination.
Article 10 Professionals who have passed the aforesaid examination and obtained the Certificate of Practice in the People's Republic of China as Certified tax agents ("Certificate of Practice") shall file with the Administrative Center of Bureaus at Provincial Level in the locality by presenting the Certificate of Practice.
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