STA Notice on Further Facilitating the Cross-regional Relocation of Taxpayers
On August 15 2024, the State Administration of Taxation issued the Notice on Further Facilitating the Cross-regional Relocation of Taxpayers to serve the construction of a National Unified Market to further facilitate the cross-regional relocation of taxpayers and continue to optimize the tax and business environment. The following are the main contents and measures:
- Proactively push handling guidelines and remind in advance. The authority shall strengthen the sharing of registration information between the tax bureau and the administrations for market regulation, and proactively push the guidelines for handling tax-related matters related to cross-regional relocation to taxpayers through channels such as the electronic tax bureau based on the registration information shared by the administrations for market regulation for the change of domicile across regions.
- Clarify the requirements for cross-regional relocation and expedite the process
- Optimize the handling of outstanding matters. If the taxpayer who applies for cross-district relocation has not completed the tax-related matters, the taxpayer shall immediately send the matters to confirm whether to continue to handle the matters applied for by the taxpayer.
- Simplify the procedures for the use of invoices. For example, for taxpayers who use fully digitized electronic invoices, the information system automatically transfers their invoice quotas to the place of relocation.
- Tax-related risks should be dealt with in a classified manner. If the taxpayer has not completed the risk task, the tax authorities will make different arrangements for the low/medium/high risk.
- Improve post services. The tax authorities in the place of relocation should provide "onestop" relocation services to ensure the continuation of the rights and qualifications of taxpayers such as tax credit level, invoice quota, prepaid tax, income tax loss compensation, general VAT taxpayer qualifications, and non-offset VAT input tax, and promptly assist taxpayers to handle tax-related matters that have not been completed before relocation.
The "Notice" will be implemented from September 1.
Publish on: 2024-08-24
