Announcement of the State Administration of Taxation on Revising Certain Taxation Normative Documents

Announcement of the State Administration of Taxation on Revising Certain Taxation Normative Documents
Announcement of the State Administration of Taxation on Revising Certain Taxation Normative Documents

Announcement of the State Administration of Taxation [2018] No.31

June 15, 2018

Pursuant to the relevant provisions of the Decision of the First Session of the 13th National People's Congress on the Plan for Institutional Reform of the State Council, the Decision of the Standing Committee of the National People's Congress on the Adjustments Involved in the Institutional Reform of the State Council to the Prescribed Functions of Administrative Bodies under Laws and the Decision of the State Council on the Adjustments Involved in the Institutional Reform of the State Council to the Prescribed Functions of Administrative Bodies under Administrative Regulations (Guo Fa [2018] No.17), the functions and duties of local SAT offices and local tax bureaus as prescribed in existing taxation normative documents have been adjusted to be governed by applicable provisions and undertaken by new tax authorities.

The SAT completed an overhaul of existing taxation normative documents in accordance with the Administrative Measures for the Formulation of Taxation Normative Documents (Promulgated by Order of the State Administration of Taxation No.41).
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