Uni 29-05-2012 - Guidance of Law on Tax administration

This Circular guides the dossiers, the procedures for tax registration; for changing tax registration information, invalidating tax codes; the responsibilities for managing and using tax codes. An organization or individual specified in this Circular shall be granted with a sole tax code for the whole operation as from the tax registration until its operation-end. Tax codes are used for the declaration and payment of all kinds of tax payable by tax payers, including the tax payers doing various businesses or operate in various localities. The tax payer who is granted the tax codes shall continue to use the granted tax codes. This Circular takes effects from 1 July 2012.