Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to Administration of the Determination of the Tax Exempt Qualifications of Non-profit Organisations
财政部、国家税务总局关于非营利组织免税资格认定管理有关问题的通知
April 11, 2014 | BY
clpstaff &clp articlesAdministration of the determination of tax exempt qualifications of non-profit organisations strengthened.
Issued: January 29 2014
Effective: January 1 2013
Main contents: In order to enjoy tax exemption, any qualified non-profit organisation is required to submit a tax-exempt qualification application to the competent local tax authority (Article 2). The tax-exempt qualifications of a non-profit organisation are valid for five years (Article 4).
Related legislation: PRC Enterprise Income Tax Law; and Implementing Regulations for PRC Enterprise Income Tax Law
Repealed legislation:Circular on Issues Relevant to Administration of the Determination of the Tax Exempt Qualifications