China’s Tax Administration Releases New Taxpayer Rights and Obligations Guidelines

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BEIJING, Dec. 11 – The State Administration of Taxation recently issued a notice detailing the rights and obligations of taxpayers in China.

The Notice of the State Administration of Taxation on the Rights and Responsibilities of Taxpayers, issued on November 30, lists 14 rights for taxpayers, including the right to be informed of relevant laws, regulations, rules and administrative procedures, confidentiality, as well as the right to apply for tax payment extensions, tax refunds, complaints and appeals and choice over tax filing methods have also been identified.

In acknowledging confidentiality, the SAT has made an exception concerning tax offenses where these are not covered under privacy or confidentiality protocols. The SAT also identified ten obligations for taxpayers, including tax registration, accurate reporting and timely payment of taxes.

The announcement is the first time China has issued such rights and obligations which until now have been loosely identified amongst a myriad of several laws and regulations. The announcement makes it easier for courts to follow SAT protocols and for the general public to better understand their rights and obligations.