Announcement of the State Taxation Administration on Matters relating to the Recovery of Tax Payment Credit

came into effect on January 1, 2020. The following three types of enterprises are expected to apply for tax credit repair if they take the initiative to correct the dishonest behavior in tax payment:

Type one: the taxpayer failed to handle the tax declaration, tax payment, data filing, etc. within the statutory time limit but has handled such matters later.

Type two: the taxpayer who was directly judged to be a D-level taxpayer in terms of tax payment credit ratings due to its failure to pay tax, late payment and fine or failure to pay the tax in full in accordance with the handling conclusion of the tax authority, which did not constitute a crime, has made full tax payment or supplementary tax payment within 60 days of expiration of the time limit as specified by the tax authority in the handling conclusion.

Type three: the taxpayer has fulfilled the corresponding legal obligations and its abnormal account state has been canceled by the tax authority according to the law.

Announcement of the State Taxation Administration on Matters relating to the Recovery of Tax Payment Credit

http://www.chinatax.gov.cn/chinatax/n810341/n810755/c5139577/content.html

For more details, please refer to the following link

https://mp.weixin.qq.com/s/PwrPpt2XQ9WFNQ2k2EIu_g