RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION

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RULES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE ADMINISTRATION OF TAX COLLECTION

e0294020021015

The State Council

Order of the State Coucil of the People's Republic of China

No.123

The Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection are hereby Promulgated and effective as of the date of promulgation.

Premier of the State Council: Li Peng

August 4, 1993

Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection

Chapter I General Provisions

Article 1

These Rules are formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Administration Law).

Article 2

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

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 Rules. A tax authority shall have the right to refuse to implement any decision in conflict with the provisions of tax laws and administrative legislations and shall report such a case to its higher-level tax authority.

Article 4

The State Council competent tax authority as stated in Article 5 of the Tax Administration Law and in these 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 legislations. The scope of and measures for taxation registration for such units and individuals shall be stipulated separately.

Article 6

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

(1)

Name of unit, name of legal representative or business owner and the number of his resident identification card, 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, main scope of business, and name of the party in charge of finance matters.

Article 7

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

(1)

Business licence;

(2)

Relevant contracts, articles of association and letters of agreement;

(3)

Bank account number documentation;

(4)

Resident identification card, passport or other legal documentation;

(5)

Other documents and information required by the tax authority.

Article 8

A tax authority shall complete its examination and verification of the tax registration form submitted by a taxpayer and the documents and information 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 contents of its taxation registration in the case of the taxpayer registered with the administrative authority for industry and commerce, the taxpayer shall, within 30 days of registering the alteration with the administrative authority for industry and commerce, present the relevant certificate to the original tax registration authority to apply for registration of the alteration in tax. If, in accordance with regulations, the taxpayer is not required to be registered with the administrative authority for industry and commerce, the taxpayer shall, within 30 days of the relevant organ approving or announcing the alteration, present the relevant certificate to the original tax registration authority to apply for registration of the alteration in tax.

Article 10

If a taxpayer is involved in a dissolution, bankruptcy, cancellation or other 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 tax registration authority to apply for cancellation of its taxation registration. If, in accordance with regulations, the taxpayer is not required to be registered 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 tax registration authority to apply for cancellation of its tax registration.

If a change in a taxpayer's place of residence or place of business operations necessitates an alteration of its relevant tax 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 tax registration authority to apply for cancellation of its tax registration and shall carry out tax registration procedures with the relevant tax authority in the place to which the taxpayer has moved.

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

Article 11

Before carrying out procedures to cancel its tax 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 tax 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 legislations shall apply to the responsible tax authority to be issued with a tax withholding or tax collection certificate.

Article 14

A tax authority shall implement a regular certificate inspection and replacement system for tax registration certificates. A taxpayer shall present the relevant certificate to the responsible tax 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 tax 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 tax authority, to the tax 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 tax 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 tax authority, the party may, subject to approval by a tax 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 tax 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 tax authority for the record.

Article 20

Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislations, 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, user's manuals and other relevant material shall first be sent to the responsible tax authority for the record.

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 national minority autonomous localities, one of the local national minority language scripts in common use throughout the locality 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 legislations 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 legislations or determined by tax authorities pursuant to the provisions of the law and administrative legislations, lodge a tax return or a report on tax withheld or collected and handed over on behalf of others with the responsible tax 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 tax authority to lodge its tax return, the tax return may be sent by post, subject to approval by the tax authority. If a tax return is mailed, the date on the postmark shall be regarded as the actual date of lodgment.

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 contents: 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 information 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 information required by tax 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 information required by the tax authorities.

Article 28

If a taxpayer or tax withholding agent has genuine difficulty submitting a tax return or 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 tax authority within the stipulated time limit and, subject to examination and approval of the application by the tax 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 tax authority immediately after the force majeure conditions have abated. The tax authority shall grant approval after verifying the facts.

Chapter V Tax Collection

Article 29

In accordance with the provisions of the law and administrative legislations, 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 tax authority and no overdue payment fine shall be added during the approved extension period.

Article 31

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

Article 32

A tax 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 tax 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 tax 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 tax 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 Taw 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 tax 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 tax 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 revenue and 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 an accommodation fund 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 competent tax 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 competent tax 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 competent tax 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 tax authority may order it to pay a tax payment security deposit. The said unit or individual shall settle tax payments with the tax 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 tax authority confiscates commodities or goods 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 which are fresh, live, perishable or easily lose their efficacy, the tax 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 tax 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 tax 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 tax authority have signed it and affixed their seals.

Article 46

The confiscation and sealing up of commodities, goods and other property by a tax 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 other property against payable taxes, the tax authority shall engage an auction organization established pursuant to the law to auction the goods or 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 tax 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 established with the approval of 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 or 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 tax 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 tax 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 legislations or as stipulated by tax authorities pursuant to the law and administrative legislations 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 tax 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 calculate 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 tax authority exercising its powers of office provided under the provisions of subparagraph (1) of Article 32 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 tax authority (or its sub-branch) at county level or above, the tax 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 tax authority must provide the taxpayer or tax withholding agent with a detailed list of the items taken and shall return them intact within three months.

Article 58

A tax authority exercising its powers of office provided under the provisions of subparagraph (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 contents of a taxpayer's tax registration does not conform with reality, a tax authority may order the matter to be rectified and shall collect taxes pursuant to the actual circumstances.

Article 60

Tax authorities and taxation personnel must exercise their tax payment inspection powers in accordance with the provisions of the Tax Administration Law and these 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 tax 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 tax authority shall, within three days of the date of discovery on 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 Rules through its unauthorized destruction of account books, accounting documentation or other relevant material before the end of the prescribed period of safekeeping, the tax authority may impose a fine of between RMB2, 000 yuan and RMB10, 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, bought, 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 tax authority, in addition to confiscating the illegal proceeds, may also impose a fine equal to under one hundred percent of 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 tax authority may impose separate penalties.

Article 66

If a tax agent exceeds its terms of reference and violates tax laws and administrative legislations, 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 RMB2, 000 yuan.

Article 67

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

Article 68

A tax 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, with notes on 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 tax 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 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 legislations in force at the time.

Chapter VIII Service of Documents

Article 72

A tax 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 acknowledgement and the principal or other parties approved to accept such documents, as provided in of these Rules, shall note the date of receipt of the document and affix their signature or seal to the acknowledgement.

Article 74

If the principal or another party approved to accept such documents, as provided in Article 72 of these 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 acknowledgement. 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 acknowledgement. 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 tax 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 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 other property which have been distrained and sealed up;

(7)

Decision on the handling of tax issues;

(8)

Decision on an administrative review;

(9)