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What is tax certification?
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Tax certification refers to materials that citizens, legal persons, and other organizations provide when they apply to tax authorities for tax matters in accordance with the law, which need to be issued by administrative agencies or other institutions to describe objective facts or show that they meet specific conditions. For example, military dependents engaged in self-employed business shall be exempted from value-added tax and individual income tax according to the regulations and shall provide the identity certificate of military dependents issued by political organs above division level.
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What is the Notification and Commitment System for Tax Certification Items?
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The notification and commitment system for tax certification items means that when citizens, legal persons, and other organizations apply to the tax authority for tax matters, the tax authority shall, in written form (including electronic text), notify the applicant on legal responsibility for the certification obligations, certification content, and false commitments in one time, and the applicants commitment in writing that the application has met relevant requirements notified and are willing to take legal responsibility for false commitments, the tax authority shall no longer ask for relevant certificates and handle relevant taxation matters according to written commitments.
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Who is the applicable object of the notification and commitment system for tax certification matters?
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For tax certification matters subject to the notification and commitment system, the applicant can choose whether to adopt the notification and commitment system. If the applicant is unwilling or unable to commit, it shall submit the certification required by the taxation department in accordance with laws and regulations or the decision of the State Council.
If the applicant has a seriously bad credit record or has made a false commitment, the notification and commitment system shall not be applied before the credit restoration. The specific circumstances under which the notification and commitment system is not applicable shall be clarified by the State Administration of Taxation.
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What are the benefits of fully implementing the notification and commitment system for tax certification matters?
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In the case of tax registration, administrative confirmation, tax reduction and exemption, etc., when certification materials are required to be provided in accordance with the application for tax matters, the notification and commitment system shall be implemented. Focusing on clear notifications from tax authorities and honesty and commitment by taxpayers, we will promote the formation of a tax governance model featuring open standards, fair rules, clear expectations, individual responsibility, and credit supervision. From the institutional level, we will further solve the problems of taxpayers' complicated tasks and difficulty in handling tax matters and continue to optimize the tax business environment.
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When will the notification and commitment system for tax certification matters be implemented?
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According to the Notice, relevant catalogues, text and guidelines will be released before the end of June 2021. From July 1, 2021, it will be formally implemented and continuously improved.
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