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	CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON CLARIFYING THE RELEVANT ISSUES ON TAXATION REGISTRATION BY AGENCIES ENGAGING IN CUSTOMS DECLARATION

	(No. 353[2005] of the State Administration of Taxation, April 18, 2005)


SUBJECT : CUSTOMS DECLARATION BUSINESS; TAXATION REGISTRATION
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 04/18/2005
IMPLEMENT DATE : 05/01/2005
LENGTH : 236 words
TEXT :

In order to regulate the administration of taxation registration as conducted by agencies that engage in customs declaration operation, we hereby notify the relevant issues as follows:

1. Where an agency that engages in customs declaration operation has gone through the formalities of taxation registration in the local taxation bureau before May 1, 2005, it shall, before May 30, 2005, go to the local state taxation bureau to handle the taxation registration on the strength of the Business License of Industry and Commerce, the Registration Card of Local Taxation and the Organization's Institutional Code.

2. Where an agency has newly engaged in customs declaration operation after May 1, 2005, it shall, according to the provisions of the Law of the People's Republic of China on Tax Collection and the detailed rules for implementation, go to the state taxation bureau and the local taxation bureau respectively to go through the formalities of registration.

3. The formulation of taxation registration codes for the aforesaid agencies shall be carried out according to the provisions of the Measures for the Administration of Taxation Registration. (No. 7 of the State Administration of Taxation)

The bureaus of state taxation and local taxation at all levels shall, in the process of taxation registration for those agencies that engage in customs declaration operation, intensify communications, cooperate in a close manner and support each other so as to ensure a smooth implementation of this work.