Detailed Rules For the Implementation of the Law of the People's Republic of China to Administer the Levying and Collection of Taxes - 1993

(Promulgated by the State Council on August 4, 1993)

Chapter I   General Principles

Article 1.

These Detailed Rules Are Formulated in Accordance with the Provisions Of the Law of the People's Republic of China to Administer the Levying and Collection of Taxes (Hereinafter Referred to as the Tax Administration Law).

Article 2.

The Tax Administration Law and these Detailed Rules shall apply to the administration of the levying and collection of the various types of taxes imposed by the taxation authorities. In a case not covered by the provisions of the Tax Administration Law and these Detailed Rules, matters shall be handled in accordance with the provisions of other relevant tax laws and administrative legislation.

Article 3.

The initial levying and suspended levying of taxation, as well as tax reductions and exemptions, tax refunds and supplementary tax payments shall be handled in accordance with the provisions of the Tax Administration Law and these Detailed Rules. A taxation authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislation and shall report such a case to its higher level taxation authority.

Article 4.

The State Council principal taxation authority as stated in Article 5 of the Tax Administration Law and in these Detailed Rules shall refer to the Ministry of Finance and the State Administration of Taxation.

Chapter II   Taxation Registration

Article 5.

The term "taxpayer" as stated in the paragraph two of Article 9 of the Tax Administration Law shall refer to a unit or individual not engaging in production or business operations, but obliged to pay tax pursuant to the provisions of the law and administrative legislation. The scope of and measures for taxation registration for such units and individuals shall be stipulated elsewhere.

Article 6.

A taxpayer engaging in production or business operations shall file a written application for taxation registration with the relevant taxation authority within the stipulated time limit and shall accurately complete a tax registration form. The main content of the tax registration form shall include:

(1) name of unit, name of legal representative or business owner and the number of his residency certificate, passport or other legal documentation;

(2) place of residence and of business operations;

(3) economic nature of the operations;

(4) form of enterprise and method of accounting;

(5) scope of Production or business operations and method of operation;

(6) registered capital, total investment, name of bank where an account is held and bank account number;

(7) duration of the term of the production or business operations, number of employees, business licence number;

(8) party in charge of finance matters and taxation personnel;

(9) other relevant matters.

Where an enterprise establishes a branch operation or premises engaging in production or business operations in another district, the enterprise must also register its head office's name, address, legal representative, scope of business, main area of business and name of the party in charge of finance matters.

Article 7.

When presenting the taxation authority with its tax registration form, a taxpayer shall, depending on the circumstances, provide the following documents and material:

(1) business licence;

(2) relevant contracts, articles of association and letters of agreement;

(3) bank account number documentation;

(4) residency certificate, passport or other legal documentation;

(5) other documents and material required by the taxation authority.

Article 8.

A taxation authority shall complete its examination and verification of the tax registration form submitted by a taxpayer and any other documents and material provided within 30 days of their receipt. For those applications in compliance with regulations, registration shall be granted and a tax registration certificate shall be issued.

The format of the tax registration certificate shall be determined by the State Administration of Taxation.

Article 9.

If a change occurs to the content of its taxation registration requiring the taxpayer to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of registering the amendment with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment. If, in accordance with regulations, the taxpayer is not required to cancel the item of registration with the administrative authority for industry and commerce, the taxpayer shall within 30 days of the relevant organ approving or announcing the amendment, present the relevant certificate to the original taxation registration authority to apply for registration of the amendment.

Article 10.

If a taxpayer is involved in a dissolution, bankruptcy, cancellation or other such circumstances, thus terminating its tax payment obligations pursuant to the law, the taxpayer shall, before canceling its registration with the administrative authority for industry and commerce, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration. If, in accordance with regulations, the taxpayer is not required to cancel its registration with the administrative authority for industry and commerce, the taxpayer shall, within 15 days of the relevant organ approving or announcing the termination, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration.

If a change in a taxpayer's place of residence or place of business operations necessitates an alteration of its relevant taxation registration authority, the taxpayer shall, before applying to the administrative authority for industry and commerce to amend or cancel its registration and before changing its place of residence or place of business operations, present the relevant certificate to the original taxation registration authority to apply for cancellation of its taxation registration and shall carry out tax registration procedures with the relevant taxation authority in the new region.

A taxpayer whose business licence is revoked by the administrative authority for industry and commerce shall, within 15 days of the revoking of the business licence, apply to the original taxation registration authority for cancellation of its taxation registration.

Article 11.

Before carrying out procedures to cancel its taxation registration, a taxpayer shall settle all payable taxes, overdue payment fines and other fines and shall turn over invoices and other taxation documents to the taxation authority.

Article 12.

Except in cases where a tax registration certificate is not required in accordance with regulations, a taxpayer must present a tax registration certificate when carrying out the following matters:

(1) applying for a tax reduction, exemption or refund;

(2) purchasing invoices;

(3) obtaining a certificate for tax revenue administration of outside operations;

(4) other tax related matters;

Article 13.

A tax withholding agent bearing an obligation to withhold, collect and hand over taxes pursuant to tax laws and administrative legislation shall apply to the responsible taxation authority to be issued with a tax withholding or tax collection certificate.

Article 14.

A taxation authority shall implement a regular certificate inspection and replacement system for tax registration certificates. A taxpayer shall present the relevant certificate to the responsible taxation authority within the stipulated time limit to undergo certificate inspection or replacement procedures.

Article 15.

The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others, altered, damaged, sold or forged.

Should a taxpayer lose a tax registration certificate or a tax withholding agent lose a tax withholding or tax collection certificate, a written report shall be filed with the responsible taxation authority, the lost document shall be publicly declared invalid and, at the same time, an application shall be made for the certificate to be reissued.

Article 16.

A taxpayer engaging in production or business operations who wants to undertake production or business activities in another county (town) must present the certificate for tax revenue administration of outside operations, issued by its local taxation authority, to the taxation authority of the new place of operations for inspection and registration and shall accept its administration of taxation matters.

Chapter III   Administration of Account Books and Vouchers

Article 17.

A taxpayer engaging in production or business operations shall in accordance with the provisions of Article 12 of the Tax Administration Law establish account books within 15 days of the date of issue of its business licence.

The term "account books" as stated in the previous paragraph shall refer to general ledgers, detailed accounts journals and other auxiliary account books General ledgers and journals must be in a bound form.

Article 18.

An individual industrial or commercial undertaking with only a small production or business operation and which genuinely lacks the ability to keep account books may appoint a registered accountant or accounting personnel recognized by the taxation authority to keep its books and handle accounting matters. Should there be real difficulty in appointing a registered accountant or accounting personnel recognized by the taxation authority, the party may, subject to approval by a taxation authority at county level or above, keep a book for pasting in all receipt and expenditure vouchers and a goods purchase and sale registry, etc., pursuant to the provisions of the taxation authority.

Article 19.

Within 15 days of receipt of its tax registration certificate, a taxpayer engaging in production or business operations, shall report details of its financial and accounting systems or measures for handling finance and accounting matters to the taxation authority for its records.

Article 20.

Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

Article 21.

If a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the bookkeeping software, programs, usage manuals and other relevant material shall first be sent to the responsible taxation authority for its records.

If a taxpayer or tax withholding agent has a sound accounting system and can use a computer accurately and completely to calculate its gains or income, the account entries it stores and puts out may be regarded as an account book The records must, however, be printed out as written entries and kept intact, If the accounting system is not sound and gains or income are unable to be calculated accurately and completely by computer, the taxpayer or tax withholding agent shall establish a general ledger and other accounts relating to its tax payments or the withholding or collection of tax.

Article 22.

Account books vouchers and statements shall be kept in the Chinese language. In a national minority autonomous region, the local national minority language script in common use throughout the region may be used simultaneously. Foreign investment enterprises and foreign enterprises may use a foreign language script simultaneously.

Article 23.

Except if the provisions of relevant laws and administrative legislation stipulate otherwise account books vouchers, statements, proof of tax payment and other relevant tax material must be kept for 10 years.

Chapter IV   Tax Declarations

Article 24.

A taxpayer or tax withholding agent must, within the declaration period stipulated by the law and administrative legislation or determined by taxation authorities pursuant to the provisions of the law and administrative legislation, lodge a tax return or a report on tax withheld or collected and handed over on behalf of others with the responsible taxation authority.

A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.

If a taxpayer has difficulty going to a taxation authority to lodge its tax return, the tax return may be sent by post subject to approval by the taxation authority. If a tax return is mailed, the date on the postmark shall be regarded as the actual date of lodgement.

Article 25.

The tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content: tax category, taxable items, taxable projects or projects on which tax should be withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period.

Article 26.

A taxpayer lodging a tax return shall complete the tax declaration form accurately and depending on the circumstances shall submit the following relevant documents and material accordingly:

(1) financial and accounting statements and related explanatory material;

(2) contracts and letters of agreement relevant to the tax payment;

(3) certificate for tax revenue administration of outside operations;

(4) relevant documentation issued by public notary bodies within China and overseas;

(5) other documents and material required by taxation authorities in accordance with regulations.

Article 27.

A tax withholding agent filing a report on tax withheld or collected and handed over on behalf of others shall complete the form accurately and submit legal certificates related to its tax withholding and collection obligations, as well as other relevant documents and material required by the taxation authorities.

Article 28.

If a taxpayer or tax withholding agent has genuine difficulty submitting a tax return of a report on tax withheld or collected and handed over on behalf of others within the stipulated time limit and requires an extension, a written application for an extension shall be lodged with the taxation authority within the stipulated time limit and, subject to examination and approval of the application by the taxation authority, procedures shall be completed within the approved extension period.

If a taxpayer or tax withholding agent is unable to submit a tax return or a report on tax withheld or collected and handed over on behalf of others within the stipulated time limit due to force majeure, the period may be extended, but a report must be made to the taxation authority immediately after the force majeure conditions have abated. The taxation authority shall grant approval after verifying the facts.

Chapter V   Tax Collection

Article 29.

In accordance with the provisions of the law and administrative legislation, tax authorities shall collect all kinds of taxes and shall turn over the taxes, overdue payment fines and other fines collected to the State treasury.

Article 30.

A taxpayer unable to pay taxes on schedule due to special difficulties may, in accordance with the provisions of paragraph one of Article 20 of the Tax Administration Law, be granted an extension subject to approval by the taxation authority and no overdue payment fine shall be added during the approved extension period.

Article 31.

A taxation authority may collect taxes based on an examination of the relevant accounts, assessment, inspection, fixed period fixed amount collection and other such methods.

Article 32.

A taxation authority may, in accordance with relevant State regulations, commission related units to collect small, decentralized, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector. A commissioned unit shall collect taxes lawfully in the name of the taxation authority pursuant to the conditions stipulated in the certificate of a commissioned tax collector.

Article 33.

If a taxpayer posts its tax return, the tax payment funds shall be posted at the same time as the tax return is sent. After receiving a tax return and tax payment funds, the taxation authority must issue the taxpayer with proof of tax payment and carry out procedures for the handing over of tax payments to the State treasury.

Article 34.

The term "proof of tax payment certificate" as stated in Article 22 of the Tax Administration Law shall refer to the various types of tax paid certificates, tax memos, revenue stamps, withholding certificates and other documentation of tax payment.

The format of a tax paid certificate shall be determined by the State Administration of Taxation.

Article 35.

In the case of a taxpayer in one of the instances stated in Article 23 of the Tax Administration Law, a taxation authority shall have the right to use one of the following methods to assess the amount of tax payable:

(1) assess the amount of tax payable with reference to the income and profit rate of other local taxpayers involved in the same or a similar line of business on a similar scale and at a similar level of income;

(2) assess the amount of tax payable according to the cost, plus reasonable amounts of expenses and profit;

(3) assess the amount of tax payable according to a calculation or assessment of the amount of raw materials, fuel, power, etc., consumed;

(4) assess the amount of tax payable according to other reasonable methods. If use of one of the aforesaid methods is insufficient to accurately assess the amount of tax payable, two or more methods may be used concurrently.

Article 36.

The term "affiliated enterprise" as stated in Article 24 of the Tax Administration Law shall refer to a company, enterprise or other economic entity which has one of the following relationships:

(1) direct or indirect ownership or control in relation to such areas as capital, business operations and purchases and sales;

(2) direct or indirect ownership or control by a third party;

(3) other mutually beneficial associations.

A taxpayer shall be obliged to provide its local taxation authority with details of prices, expenses standards, etc., with regard to its business transactions with affiliated enterprises.

Article 37.

The "business transactions between independent enterprises" as stated in Article 24 of the Tax Administration Law shall refer to business dealings between enterprises with no correlative relationship which are conducted pursuant to fair transaction prices and common business practices.

Article 38.

If pricing, in relation to purchasing and sales transactions conducted between a taxpayer and an affiliated enterprise, is not handled in line with business transactions between independent enterprises, the taxation authority may, when determining the amount of tax payable, adjust the amount of taxable income in accordance with the following procedures and methods:

(1) according to pricing for the same or similar business transactions between independent enterprises;

(2) according to the profit margin obtainable if reselling the goods to a non-affiliated third party;

(3) according to the cost, plus reasonable expenses and profit;

(4) according to other appropriate methods.

Article 39.

If, in the case of a loan between a taxpayer and an affiliated enterprise, the amount of interest paid or received exceeds or is less than the amount that would be agreeable between non-affiliated parties or exceeds or is less than the normal interest rates of similar loan services, the responsible taxation authority may make adjustments based on normal interest rates.

Article 40.

If labor service fees for labor services provided between a taxpayer and an affiliated enterprise are not charged or paid for pursuant to provisions for business transactions between independent enterprises, the responsible taxation authority may make adjustments based on normal fee standards for similar types of labor service activities.

Article 41.

In the case of business transactions, such as the assigning of assets or provision of property rights, between a taxpayer and an affiliated enterprise, if usage fees are not priced, charged or paid for pursuant to provisions for business transactions between independent enterprises, the responsible taxation authority may make adjustments based on an amount that would be agreeable to non-affiliated enterprises.

Article 42.

If a unit or individual engages in contracting for engineering projects or providing labor services without obtaining a business licence, the taxation authority may order it to pay a tax payment security deposit. The said unit or individual shall settle tax payments with the taxation authority within the stipulated period. Should it fail to do so, the tax payment security deposit shall be used to offset the amount of tax payable.

Article 43.

If a unit or individual engages in business operations without obtaining a business licence and the taxation authority confiscates commodities or goods and materials pursuant to the provisions of Article 25 of the Tax Administration Law, the party concerned shall pay its taxes within 15 days of the date of confiscation. In the case of confiscated commodities or goods and materials which are fresh, live, perishable or easily lose their efficacy, the taxation authority may first auction them during their quality guarantee period and then use the proceeds to offset the amount of tax payable.

Article 44.

The "tax payment guarantee" as stated in Article 26 and Article 28 of the Tax Administration Law shall include a tax payment guarantor proposed by the taxpayer and approved by the taxation authority, as well as property owned by the taxpayer which is not connected with a mortgage.

A tax payment guarantor shall refer to any citizen, legal person or other economic entity within Chinese territory able to provide a tax payment guarantee. Government agencies shall not be permitted to act as a tax payment guarantor.

Article 45.

A tax payment guarantor agreeing to provide a tax payment guarantee for a taxpayer shall complete a tax payment guarantee statement which specifies the target, scope of the guarantee, duration of guarantee period, guarantee obligations and other relevant matters. A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals.

If using owned property not subject to a mortgage as a tax payment guarantee, a taxpayer shall make a detailed list of the property to be used as a guarantee and specify the value of the property and other relevant matters. A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.

Article 46.

The confiscation and sealing up of commodities goods and materials or other property by a taxation authority must be executed by two or more taxation personnel and the owner of the said items must be notified. If a citizen, the owner or an adult member of his household shall be notified to be present. If a legal person or economic entity, the legal representative or person in charge shall be notified to be present. If the principal refuses to be present. This shall not affect the carrying out of procedures.

Article 47.

If intending to offset the proceeds of confiscated commodities, goods and materials or other property against payable taxes, the taxation authority shall engage an auction organization established pursuant to the law to auction the goods or organize a commercial enterprise to buy the goods at market prices. If free trading in the said goods is prohibited by the State, the relevant units shall be engaged to purchase the goods at State listed prices.

Article 48.

The term "liability for compensation" as stated in paragraph three of Article 26 of the Tax Administration Law shall refer to a case where the taxation authority's adoption of inappropriate tax payment guarantee measures causes the legal rights and interests of a taxpayer to sustain real economic losses.

Article 49.

The term "other financial institutions" as stated in Article 26 and Article 27 of the Tax Administration Law shall refer to trust and investment corporations, rural credit cooperatives, urban credit cooperatives and other financial organizations whose establishment was approved by the People's Bank of China.

Article 50.

The term "bank savings" as stated in Article 26 and Article 27 of the Tax Administration Law shall include the savings deposits of individual industrial and commercial undertakings engaging in production and business operations.

Article 51.

If a taxpayer or tax withholding agent engaging in production or business operations fails to pay tax of fulfil tax withholding or collection obligations within the stipulated period or if the tax payment guarantor fails to make a guaranteed tax payment within the stipulated period. The taxation authority shall issue a tax payment call notice imposing a time limit for payment which shall be a maximum of 15 days.

Article 52.

If a taxpayer with outstanding tax payments fails to settle, the amount or provide a tax payment guarantee before attempting to leave Chinese territory, the taxation authority may notify the border control authority to prevent the said party's departure. Detailed measures on exit prevention procedures shall be determined by the State Administration of Taxation in conjunction with the Ministry of Public Security.

Article 53.

The period for commencing and finishing payment of overdue payment fines as provided in paragraph two of Article 20 of the Tax Administration Law shall commence on the day following the end of the tax payment period as prescribed by the law and administrative legislation or as stipulated by taxation authorities pursuant to the law and administrative legislation and shall continue to the day when the taxpayer or tax withholding agent actually settles or fulfils its taxation obligations.

Article 54.

The term "special circumstances" as stated in paragraph two of Article 31 of the Tax Administration Law shall refer to a case where a taxpayer or tax withholding agent fails to pay tax or pays less than the amount payable or fails to withhold or withholds an insufficient amount or fails to collect or collects an insufficient amount due to incorrect calculations or other such errors where the amount involved exceeds 100,000 yuan.

Article 55.

A taxation authority may pursue tax payments over an unlimited period in a case where a taxpayer, tax withholding agent or other parties concerned use tax evasion means to not pay taxes or to pay an insufficient amount or to fraudulently obtain a tax rebate.

Article 56.

The period of time for supplementary payment or pursued payment of taxes as stated in Article 31 of the Tax Administration Law shall be calculated from the due date when the taxpayer or tax withholding agent failed to pay or paid less than the amount payable.

Chapter VI   Tax Investigations

Article 57.

A taxation authority exercising its powers of office provided under the provisions of item (1) of Article 31 of the Tax Administration Law may do so at the business premises of a taxpayer or tax withholding agent. If deemed necessary and subject to approval by the head of a taxation authority at county level or above. The taxation authority may also demand that the taxpayer's or tax withholding agent's account books, accounting documentation, statements and other relevant materials of the previous accounting year be submitted for examination. When doing so, however, the taxation authority must provide the taxpayer or tax withholding agent with a detailed list of the items taken and shall return them within three months.

Article 58.

A taxation authority exercising its powers of office provided under the provisions of item (6) of Article 32 of the Tax Administration Law shall designate responsible personnel and conduct procedures based on the nationally uniform permit to examine bank savings accounts, while being obliged to maintain confidentiality in relation to the party under investigation.

The format of the permit to examine bank savings accounts shall be determined by the State Administration of Taxation.

Article 59.

On discovering that the content of a taxpayer's tax registration does not conform with reality, a taxation authority may order the matter to be rectified and shall collect taxes pursuant to the actual circumstances.

Article 60.

Taxation authorities and taxation personnel must exercise their tax payment inspection powers in accordance with the provisions of the Tax Administration Law and these Detailed Rules. Taxation personnel must show their tax payment inspection certificates when carrying out such work.

Taxpayers, tax withholding agents and other parties concerned shall have the right to refuse an inspection if no such certificate is produced.

The format of the tax payment inspection certificate shall be determined by the State Administration of Taxation.

Chapter VII   Legal Liability

Article 61.

If a taxpayer fails to carry out procedures for tax registration, amendment or cancellation of registration on schedule, the taxation authority shall issue the taxpayer with notice of a prescribed period rectification order. A taxpayer failing to comply with the rectification order within the prescribed period shall be penalized in accordance with the provisions of Article 37 of the Tax Administration Law.

Article 62.

If a taxpayer fails to establish an account book pursuant to regulations, the taxation authority shall, within three days of the date of inspection, issue the taxpayer with notice of a prescribed period rectification order. A taxpayer failing to comply with the rectification order within the prescribed period shall be penalized in accordance with the provisions of Article 37 of the Tax Administration Law.

If a taxpayer violates the provisions of the Tax Administration Law and these Detailed Rules through its unauthorized destruction of account books, accounting documentation or other relevant material before the end of the prescribed period of safekeeping, the taxation authority may impose a fine of between RMB 2,000 yuan and RMB 10,000 yuan. If a case is serious enough to constitute a crime, it shall be transferred to a judicial organ to pursue criminal liability in accordance with the law.

Article 63.

If a tax registration certificate is not used in accordance with regulations or is lent, altered, destroyed, sold or forged, the matter shall be handled pursuant to the provisions of Article 37 of the Tax Administration Law.

Article 64.

If a taxpayer or tax withholding agent violates the law by providing its bank account, invoices, certificates or other convenience to others, resulting in the non-payment or insufficient payment of taxes or the fraudulent gain of a State export rebate, the taxation authority, in addition to confiscating the illegal proceeds, may also impose a fine equal to one times the amount not paid, insufficiently paid or defrauded.

Article 65.

If a taxpayer or tax withholding agent is guilty of two or more acts as stated in Article 37 or Article 38 of the Tax Administration Law accordingly, the taxation authority may impose separate penalties.

Article 66.

If a tax agent exceeds its terms of reference and violates tax laws and administrative legislation, resulting in a taxpayer's non-payment or insufficient payment of taxes, in addition to the taxpayer paying or making a supplementary payment of the tax payable and overdue payment fines, the tax agent shall also be fined up to RMB 2,000 yuan.

Article 67.

If a dispute arises between a taxpayer, tax withholding agent or tax payment guarantor and the taxation authority, the amount of tax payable or to be handed over and the overdue payment fine as determined by the taxation authority in accordance with relevant laws and administrative legislation shall first be paid.

Article 68.

A taxation authority examining and dealing with a tax-related case shall formulate a decision for handling the tax issue and send it to relevant taxpayers, tax withholding agents and other parties concerned, as well as note matters relating to administrative reviews and administrative proceedings.

Article 69.

When imposing fines or confiscating illegal proceeds from a taxpayer, tax withholding agent or other parties concerned, a taxation authority shall issue a receipt. The taxpayer, tax withholding agent or other parties concerned may refuse to comply if no receipt is given.

Article 70.

Taxation personnel who illegally divide confiscated commodities, goods and materials or any other property shall be ordered to return the items and shall receive appropriate administrative penalties. If a case is serious enough to constitute a crime, it shall be transferred to a judicial organ to pursue criminal liability in accordance with the law.

Article 71.

Tax payment violations occurring before the implementation of the Tax Administration Law shall be handled pursuant to the provisions of the laws and administrative legislation in force at the time.

Chapter VIII   Service of Documents

Article 72.

A taxation authority serving a taxation document shall deliver it directly to the principal. If the principal is a citizen, the document shall be signed and accepted directly by the principal. If the principal is not present, the document shall be signed and accepted by an adult relative with whom the principal lives. If the principal is a legal person or other entity, the legal representative of the legal person or the head of the entity or the party responsible for receiving documents shall sign and accept the document. If the principal has an agent, the agent may sign and accept the document.

Article 73.

For a document to be served, there must be an acknowledgment and the principal or other parties approved to accept such documents, as provided in Article 72 of these Detailed Rules, shall note the date of receipt of the document and affix their signature or seal to the acknowledgment.

Article 74.

If the principal or another party approved to accept such documents, as provided in Article 72 of these Detailed Rules, refuses to sign and accept a taxation document, the party serving the notice shall note the reason for refusal and the date on the acknowledgment. The party serving the notice and a witness shall then affix their signature or seal and the said taxation document shall be left at the place of the principal. The document shall then be deemed to have been served.

Article 75.

If it is difficult to directly serve a document, a relevant organ or other unit may be entrusted to serve the document or it may be posted.

Article 76.

When a taxation document is served directly or on commission, the date of service shall be the date noted by the party signing and accepting the document or the date noted by the witness on the service acknowledgment. If delivered by mail, the date of receipt noted on the registered postal article shall be considered to be the date of service and the document shall be deemed to have already been served.

Article 77.

A taxation authority may publicly serve a taxation document, and the document shall be deemed to have been served 30 days from the date of the announcement, when publicly announced in any of the following instances:

(1) the same document needs to be served to a large number of people;

(2) the document cannot be served through any of the other methods of service outlined in this Chapter.

Article 78.

The taxation documents for service as referred to in these Detailed Rules shall include:

(1) notice of tax payments;

(2) notice of a prescribed period rectification order;

(3) tax payment call notice;

(4) notice of tax payments withheld;

(5) notice of suspension of payment of bank deposits;

(6) detailed list of commodities, goods and materials and other property which has been confiscated and sealed up;

(7) decision on the handling of tax issues;

(8) decision on an administrative review;

(9) other taxation documents.

Chapter IX   Supplementary Principles

Article 79.

The terms "... (figure) ... and above", "up to ... (figure) ..." "between ... (figure) ... and ... (figure) ...", "within ... days" and "on the expiry of ..." as stated in the Tax Administration Law and these Detailed Rules shall all include in the amount the figures listed.

Article 80.

If the last day of a time limit as stipulated in the Tax Administration Law and these Detailed Rules is a Sunday or legal public holiday, the following day shall be deemed to be the last day of the stipulated time limit.

Article 81.

Taxation authorities shall maintain the confidentiality of persons who report acts which violate taxation laws and administrative legislation and shall reward them appropriately in accordance with the importance of their contribution.

The aforesaid reward provisions shall not apply to taxation personnel or government functionaries employed in such areas as finance and auditing or procuratorial personnel.

Reward given to persons reporting offences shall be allocated from tax payment fines.

Article 82.

The tax withholding and collection service fees paid in accordance with the provisions of paragraph three of Article 19 of the Tax Administration Law shall be allocated from tax payments withheld or collected and handed over.

Article 83.

Measures on taxation matters to be handled by tax agents commissioned by taxpayers and withholding agents shall be determined by the State Administration of Taxation.

Article 84.

Administration of the levying and collection of agricultural tax, pastoral tax, cultivated land usage tax and deed tax shall be handled with reference to the relevant provisions of the Tax Administration Law.

Detailed measures for tax payment levying and collection shall be stipulated elsewhere.

Article 85.

The Ministry of Finance and the State Administration of Taxation shall be responsible for interpreting these Detailed Rules.

Article 86.

These Detailed Rules shall take effect from the date of promulgation.