martes, 23 de mayo de 2017

China’s SAT issues new measures for special tax investigation adjustments and mutual agreement procedures

On March 17, 2017, the State Administration of Taxation (SAT) issued the Public Notice of the State Administration of Taxation Regarding the Release of the “Administrative Measures for Special Tax Investigation Adjustments and Mutual Agreement Procedures” (SAT Public Notice [2017] No.6, hereinafter referred to as the “Public Notice 6”). Public Notice 6 provides rules on risk management, investigations and adjustments, administrative review and mutual agreement procedures regarding special tax adjustments, and other relevant issues.

Public Notice 6 becomes effective from May 1, 2017. It supersedes the relevant provisions in Implementation Measures of Special Tax Adjustments (Trial Version) (Guo Shui Fa [2009] No.2) and certain other regulations.

Source & more info: PwC

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