STA Allows Handling of Certain Tax Matters in the Absence of Minor Materials

On January 31, the State Taxation Administration (“STA”) released the Announcement of State Taxation Administration on Allowing Handling of Certain Tax Matters without Sufficient Application Materials and Further Streamlining Submission of Tax-related Materials (“Announcement”). The Announcement has come into effect since February 1, 2023.

Allowing handling of tax matters without sufficient application materials is a convenient and beneficial form of tax service introduced by taxation authorities. When a taxpayer submits main materials that are complete and in legal forms, but temporarily fails to submit complete or flawless minor materials in application for handling of a tax matter, the tax authorities may handle the tax matter after the taxpayers voluntarily commits in writing to make up or correct the missing materials within the specified time limit.