State Administration of Taxation, Administration of Tax Registration Procedures

Promulgated: December 17 2003
Effective: February 1 2004
Interpreting authority: State Administration of Taxation

Main contents: As compared to the Administration of Tax Registration Procedures of 1998, these Procedures exclude state authorities, individuals and mobile small rural merchants from requirements for tax registration (Article 2). Article 5 states that qualified cities may apply the policy of "separate acceptance by districts and city-wise centralized handling" of tax registration. There are now only two circumstances under which a tax registration certificate is required: (1) opening of bank accounts; and (2) purchase of invoices (Article 9). These Procedures also clarify the places for tax registration to be the place of production, business or the locale where the tax obligation arises, excluding the place of registration (Articles 10 and 11). The tax authorities will now first issue the tax registration certificate before they investigate and verify the content of a taxpayer's tax registration (Article 15). Article 41 stipulates that where a taxpayer is defined as an abnormal unit, its tax registration certificate will become void. The Procedures also stipulate on the use of a unified tax registration code for each taxpayer, temporary tax registration and dispute resolution among tax authorities (Articles 7, 10, 6 and 12).
Related legislation: PRC Administration of the Levy and Collection of Taxes Law (Revised in April 2001), Apr 28 2001, CLP 2001 No.5 p12 & CLP 1995 No.3 p12 and PRC Administration of the Levy and Collection of Taxes Law Implementing Rules, Sep 7 2002, CLP 2002 No.8