Promulgated: May 24 2005
Effective: July 1 2005
Applicability: For the purposes of these Procedures, "security for tax payments" refers to activities in which taxpayers or other natural persons, legal persons or economic organizations provide security for tax payments and late fees payable by way of guarantees, mortgages and pledges subject to the consent or confirmation of tax authorities (Article 2).
State Administration of Taxation, Security for Tax Payments Trial Procedures
国家税务总局纳税担保试行办法
Promulgated: May 24 2005Effective: July 1 2005Applicability: For the purposes of these Procedures, "security for tax payments" refers to activities in…
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