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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON THE EXAMINATION AND APPROVAL OF ANTI-TAX-AVOIDANCE CASES

	(N0. 076 [2006] of the State Administration of Taxation issued on June 14, 2006, which shall come into force as of June 19, 2006)


SUBJECT : TAX CRIMES; ANTI-TAX-AVOIDANCE CASES; EXAMINATION & APPROVAL
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 06/14/2006
IMPLEMENT DATE : 06/19/2006
LENGTH : 483 words
TEXT :

In order to intensify the administration of auditing on cases of transfer pricing as well as arrangements of advance pricing and elevate the work efficiency, the State Administration of Taxation decided to improve the measures and procedures for the examination and approval of anti-tax-avoidance cases, we hereby notify the relevant issues as follows:

I. From June 19, 2006, a case involving the auditing on transfer pricing or arrangement of advance pricing that is reported to the State Administration of Taxation for examination and approval shall not be made in paper form any more and shall be subject to the administration system of anti-tax-avoidance examination and approval or the administration system of advance pricing without any exception.

II. The administration system of anti-tax-avoidance examination and approval and the administration system of advance pricing are located on the supportive website of anti-tax-avoidance work on the internal network of tax authorities throughout the country, which is http://100.16.139.3. A region can open the aforesaid website by keying the web address into the address line of IE browser on computers that are connected to the internal network of the tax authorities throughout the country. A region shall, before conducting any report of cases for examination and approval, carefully read through the relevant instructions on the administration system of anti-tax-avoidance examination and approval, the administration system of advance pricing as well as the operating instructions for provincial clients.

III. In order to guarantee a stable transition of the relevant work after the system is put into operation, the transfer of relevant data shall be arranged as follows:

(1) As to the data of a case that has been filed and settled upon examination and approval before June 19, 2006, the State Administration of Taxation shall take charge of uploading it into the system so that the relevant regions can log onto the system for inquiry and operation;

(2) As to any application for filing or settling a case after June 19, 2006, the tax authority of the relevant province, autonomous region, municipality directly under the Central Government or city under separate state planning shall designate special personnel to take charge of the log-on;

(3) As to any case that has been filed upon examination and approval of the State Administration of Taxation before June 19, 2006 and has not yet been settled, the relevant region that wants to have it settled shall conduct the settlement through the relevant system;

(4) As to a case of the previous year that was filed without being examined by the State Administration of Taxation, if it is required to be settled after June 19, 2006, the relevant data of case filing shall be supplemented in the system before any case settlement is made.

IV. Where a region meets any problem in operation, it shall feed it back to the State Administration of Taxation in a timely manner for deliberation and settlement.