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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION ON INFORMING TAXPAYERS OF OWING TAXES

	(Letter No. 1397 [2003] of the State Administration of Taxation promulgated on November 21, 2003)


SUBJECT : TAX COLLECTION; TAX RECEIVABLES
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 11/21/2003
IMPLEMENT DATE : 11/21/2003
LENGTH : 219 words
TEXT :

The State Administration of Taxation will formulate and promulgate the "Administrative Measures for Announcing Owing Taxes" recently in accordance with the "Administrative Measures of the People's Republic of China on Tax Collection" and the Detailed Rules for the Implementation Thereof, in order to urge the taxpayers to duly pay their back taxes consciously, and guarantee the taxation interests of the State and the legitimate rights and interests of creditors. For the sake of guaranteeing the smooth implementation of the said Measures, the taxation organs in all regions are requested to inform the taxpayers of their back taxes when clearing off their back taxes. For this purpose, we hereby propose the following working requirements:

I. The taxation organs in all regions shall adopt various forms to publicize to the taxpayers the legal provisions on announcing back taxes and the legal liabilities that they shall bear.

II. The taxpayers who have already had back taxes shall be specially informed by letter of the legal provisions on announcing back taxes, and the amount of their back taxes shall be confirmed.

III. The taxation organs in all regions shall timely report the facts and problems in their work, and shall, by the end of January 2004, sum up their carryout of this work and make a report to the State Administration of Taxation.