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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON SOME ISSUES CONCERNING THE PUNISHMENTS FOR ACTS IN VIOLATION OF THE REGULATIONS ON STAMP DUTY

	(No. 15 (2004) of the State Administration of Taxation January 29, 2004)


SUBJECT : STAMP DUTY; PUNISHMENTS FOR ACTS IN VIOLATION
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 01/29/2004
IMPLEMENT DATE : 01/29/2004
LENGTH : 494 words
TEXT :

After the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to LATC) and the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection (DRILATC) were amended and promulgated, some provisions in Article 13 of the Interim Regulations of the People's Republic of China on Stamp duty (hereinafter referred to IRST) and in Articles 39 through 41 of the Detailed Rules for the Implementation of the Interim Regulations on Stamp duty are inapplicable (hereinafter referred to DRIIRST). In order to intensify the administration on the collection of stamp duty, you are hereby notified of the applicable punitive provisions on acts in violation of the regulations regarding the stamp duty:

Any taxpayer of stamp duty who has committed any of the following acts shall be punished by the tax organ in light of the seriousness of the actual circumstances:

(1) The punitive provisions in Article 64 of the LATC shall be applicable, if a taxpayer fails to stick or sticks less than the required fiscal stamps on the taxable documents, or fails to cancel or cross out the fiscal stamps stuck on the taxable documents;

(2) The punitive provisions in Article 63 of the LATC shall be applicable, if a taxpayer tears off and re-uses the already stuck fiscal stamps;

(3) The punitive provisions in Article 91 of the DRILATC shall be applicable, if a taxpayer counterfeits fiscal stamps;

(4) With regard to a taxpayer who shall pay the total amount of stamp duty due regularly, if it fails to pay or pays less than the amount of stamp duty due within the time limit required by the tax organ, it shall be punished according to the punitive provisions of Articles 63 and 64 of the LATC in light of the nature of its offence; if the circumstance is serious, its license for the regular payment of the total amount of stamp duty due shall be cancelled simultaneously; or

(5) Where a taxpayer is in violation of any of the following provisions, the punitive provisions in Article 60 of the LATC shall be applicable:

1. Article 23 of the DRIIRST, which provides that "Where the stamp duty is paid regularly, the tax payer shall affix an aggregate payment stamp and serial numbers designated by the tax organ on the taxable documents and, bind them into a complete book and after the stamps or payment slip attachments are cancelled by affixing a seal, the documents shall be kept for future reference";
2. Article 25 of the DRIIRST, which provides that "The taxpayer shall properly preserve the taxable documents. With regard to the preservation periods of the taxable documents, those governed by any clear provisions of the state shall be handled according to these provisions; other documents shall be kept for one year after their expiry date. "

The present Notice shall be implemented as of the date of promulgation.