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Q：
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When will the "Notice on Tax Arrears Announcement" come into effect?
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A：
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The "Notice on Tax Arrears Announcement" has been approved by the 3rd Bureau Meeting of the State Taxation Administration on November 11, 2025. It will come into effect on March 1, 2026.
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Q：
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What is the purpose of formulating the "Notice on Tax Arrears Announcement"?
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A：
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In order to standardize the tax authorities' behavior of publishing tax arrears information, protect the legitimate rights and interests of taxpayers, urge taxpayers to voluntarily pay their outstanding taxes, prevent the occurrence of new tax arrears, and ensure that national taxes are timely and fully remitted to the treasury, in accordance with the provisions of the "Tax Collection and Administration Law of the People's Republic of China" and its implementation rules, the "Notice on Tax Arrears Announcement" has been formulated.
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Q：
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What does "unpaid tax" refer to as defined in the "Notice on Tax Arrears Procedures"?
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A：
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The term "unpaid taxes" as defined in the "Notice on Tax Arrears" refers to the taxes that taxpayers fail to pay within the time limits stipulated by tax laws and administrative regulations, or that taxpayers fail to pay after the tax payment deadlines determined by tax authorities in accordance with tax laws and administrative regulations (including education surcharges and local education surcharges).
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Q：
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What does "tax arrears" include?
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A：
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Taxes that the taxpayer fails to pay within the prescribed tax payment period after completing the tax declaration;
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Taxes that have been approved for extension of payment but the taxpayer fails to pay within the extended payment period;
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Taxes that have been determined by the tax inspection to be due by the taxpayer but the taxpayer fails to pay within the prescribed payment period;
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Taxes that have been determined by the tax authority as due by the taxpayer but the taxpayer fails to pay within the prescribed payment period;
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Other taxes that the taxpayer fails to pay within the prescribed payment period.
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Q：
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Which department is referred to as the "announcing authority" in the "Tax Arrears Announcement Measures"?
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A：
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The "Notice Issuance Measures" stipulate that the "notice-issuing authority" refers to the tax bureau (branch) at the county-level or above where the outstanding tax liability is located.
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