The State Administration of Taxation Announces the List of the First Batch of "No Punishment for the First Violation"

　　China News Service, Beijing, April 1st (Reporter Zhao Jianhua) On April 1, the State Administration of Taxation of China announced the list of the first batch of tax administrative penalties "no penalty for the first violation".

Within the scope stipulated by laws and administrative regulations, tax authorities shall provide timely opportunities to correct tax violations for taxpayers and withholding agents whose items listed in the list occur for the first time and who have minor consequences.

Taxpayers and withholding agents who take the initiative to make corrections before the tax authorities discover them or make corrections within the time limit ordered by the tax authorities to make corrections shall not be subject to administrative penalties.

If tax violations listed in the list occur again, tax authorities will impose corresponding tax administrative penalties in accordance with regulations.

　　The list published this time enumerates the "first violation without penalty", a total of 10 items, involving various types of minor tax violations such as data submission, tax declaration, and ticket management.

These include: taxpayers failing to submit all their bank accounts to tax authorities in accordance with the relevant provisions of the Tax Collection and Management Law and Implementation Rules, failing to set up and keep account books or keep accounting vouchers and related materials in accordance with relevant regulations.

The taxpayer fails to file tax declarations and submit tax documents within the relevant prescribed time limit.

　　The list also includes that the withholding agent failed to set up and keep the withholding, payment, collection and payment account books or keep the withholding, payment, collection and payment tax accounting vouchers and related materials in accordance with relevant regulations. The relevant materials shall be submitted within the prescribed time limit for withholding and payment, tax collection and payment related materials, etc.

　　The first batch of lists will be officially implemented on April 1.

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