Law of the People's Republic of China on the Administration of Taxation Collection
(Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, 1992 and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's Congress of China on February 28, 1995)

Chapter I - General Principles

Chapter II - Taxation Administration

Section 1 - Taxation Registration

Section 2 - Administration over Account Books and Accounting Documents

Section 3 - Tax Declaration

Chapter III - Tax Collection

Chapter IV - Tax Inspection

Chapter V - Legal Liabilities

Chapter VI - Supplementary Articles

Metadata

SiSU Metadata, document information

Manifest

SiSU Manifest, alternative outputs etc.

China - Administration of Taxation Collection, 1995

MOFTEC

copy @ Lex Mercatoria

Law of the People's Republic of China on the Administration of Taxation Collection
(Adopted at the 27th Meeting of the Standing Committee of the 7th National People's Congress on September 4, 1992 and amended in compliance with the Decision on the Amendment of the Law of the People's Republic of China on the Administration of Taxation Collection by the 12th Meeting of the 8th National People's Congress of China on February 28, 1995)

Chapter III - Tax Collection

Article 20

Taxpayers and withholding agents shall, within the period of time as specified in the provisions of laws and administrative regulations or as specified by the taxation authorities in line with the provisions in laws and administrative regulations, pay tax or transfer taxes. Should a taxpayer have special problems and be unable to punctually pay tax, with the approval of the taxation bureau (sub-bureau) above the level of county, he can postpone his payment of tax, but the postpone shall not exceed three months.

In the event of a taxpayer failing to pay tax within the period of time specified in the above paragraph and a withholding agent failing to transfer tax within the period of time specified in the above paragraph, the taxation authorities can, in addition to ordering him to pay tax in a set period of time, levy a 2¡ë delay charge per day on the overdue payment starting from the date when the tax payment is overdue.

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