PRC Legislation Law (Revised)

中华人民共和国立法法 (修正)

Administration of the levying of taxes may only be provided for in laws.

1 minute readApril 29, 2015 at 09:23 AM

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Promulgated: March 15 2015

Effective: as of date of promulgation

Main contents: The amended Legislation Law expressly specifies that "basic tax systems, such as those for the creation of taxes, the determination of tax rates and the administration of the levying of taxes" may only be provided for in laws.

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