Measures for the Administration of Enterprise Income Tax in Connection with Enterprise Re-organisation

If an enterprise has completed a re-organisation at the time of the issuance hereof and the special tax treatment specified in the Ministry of Finance and State Administration of Taxation, Circular on Several Issues Concerning the Enterprise Income Tax Treatment of Enterprise Re-organisations (Cai Shui [2009] No.59) were applied in respect of such re-organisation and it did not prepare relevant materials in accordance with the requirements hereof, it shall prepare such materials. If it requires the confirmation of the tax authority, such confirmation shall be secured in accordance with the requirements hereof. If tax treatment for an enterprise re-organisation in 2008 or 2009 has not yet been carried out, matters may be handled in accordance with these Measures.