Issued: 8 October 2001
Effective: as of date of issue
Interpreting authority: State Administration of Taxation
Applicability: These Rules apply to the engagement of qualified tax firms by taxpayers, withholding agents and other entities and individuals as tax agents to handle tax matters on their behalves (Article 2).
State Administration of Taxation, Tax Agency Business Rules (Trial Implementation)
国家税务总局税务代理业务规程（试行）
Issued: 8 October 2001 Effective: as of date of issue Interpreting authority: State Administration of Taxation Applicability: These Rules apply to the…
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