Administrative Measures On Tax Violations Report

Original Language Title: 税收违法行为检举管理办法

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Administrative measures on tax violations report

    (February 12, 2011 the State administration of taxation released 24th March 15, 2011) Chapter I General provisions

    The first unit, individual prosecution according to law in order to protect the taxpayer, withholding violations of tax laws and administrative regulations (hereinafter referred to as the illegal acts) the right standard illegal acts reporting management (hereinafter referred to as report management), under the People's Republic of China Law on tax collection and management and the detailed rules for the implementation of the relevant provisions, these measures are formulated.

    Second report tax violations committed in these measures refers to units and individuals through letters, the Internet, faxes, phone calls, visits and other forms, to the tax authorities with taxpayers and withholding clues of tax violations.

    Forms referred to in the preceding paragraph, report tax violations, said Prosecutor; owners of the taxpayers or withholding agents known as whistleblowers.

    Prosecutors use their business licenses or identity cards in accordance with laws, administrative regulations and the relevant provisions of the State matches the name on the ID, name, prosecutors, real name report; otherwise, an anonymous report.

    Third report management, administrating, unified leadership and graded responsibility, dependency management, strict principles of confidentiality. Article fourth municipality () and () the tax audit Board report to the tax violation case Centre (hereinafter referred to as Report Center), by the authority in accordance with the needs of its staff are equipped with; no set up reporting centers in the County (district) tax audit shall appoint a Special Prosecutor's departments responsible for tax violations committed management, and hang reporting Center sign.

    Reporting the Centre's main functions are:

    (A) the reception, processing, management report material;

    (B) transferred, assigned, supervision, reminders Prosecutor's case;

    (C) track, understand and master the Prosecutor's handling of the case;

    (D) reporting, the reporting Center and the communications report matters to deal with the situation;

    (E) statistics, data analysis report management;

    (Vi) guiding, supervising and inspecting the work of subordinate tax authorities reporting centre;

    (G) the prosecutor responsible for the corresponding level bonuses and replies to prosecutors.

    Fifth the tax authorities should be reported to the public telephone (fax) number, e-mail address, mailing address and zip code, set up reporting boxes and Prosecutor's reception room, and published in an appropriate manner and report work-related laws, administrative regulations, rules and reporting matters handler.

    Sixth tax authorities should work with public security, petition, discipline inspection and supervisory units to strengthen contact and cooperation, communication and coordination should be strengthened within the tax system, do a Prosecutor's management. Report tax violations is the seventh article, individual voluntary action.

    Units and individuals arising from the report of expenditures should be borne by themselves.

    Eighth report verified, save or minimize the loss for the country, real name prosecutors in accordance with the Treasury and the corresponding incentives given to the relevant provisions of the State administration of taxation.

    Chapter II report acceptance

    Scope of the Nineth Report Center reports are: the alleged tax evasion, escape the recovery of tax debts, tax fraud, false, counterfeit, illegal, illicit access to invoices, and other illegal acts. Article tenth real name prosecutors and anonymous report shall be accepted.

    Prosecutors would not provide their names, status, unit, address, contact details, or reluctant to whistleblowing, the tax authorities should be respected and the confidentiality.

    Prosecutors shall provide at least the informant's name or information such as names, addresses, tax delinquency leads.

    Prosecutors prosecute illegal acts should be practical and realistic, and the prosecutor responsible for the authenticity of the material, no framing, make up a story.

    Report Center's real name prosecutors, should request from the Prosecutor to the Prosecutor a written receipt.

    11th accepted Prosecutor's tax officers should be polite, patient and meticulous, correct guidance, serious and responsible.

    Encourage prosecutors to provide a written report material. Receive oral report, shall accurately record report items, prosecutors read or read to prosecutors, after the confirmation by prosecutors signed or sealed.

    Prosecutors are reluctant to sign or seal, the hearing a Prosecutor's tax record.

    Accept telephone report should be carefully answered, ask how to record accurately.

    Receive telephone, oral report, after prosecutors agreed, can be audio or video.

    12th do not belong to spotting issues within the report Center, to the reporting Center shall inform the Prosecutor has the right to reflect, or prosecution matters after the registration process in accordance with classification.

    13th involves two or more tax jurisdiction report, accepted by the tax authorities involved consultations; dispute, accepted by the tax authority decisions on their common level.

    Chapter III report processing

    14th report Centre will report after the registration, shall be classified as follows:

    (A) the report detailed clue, tax violations committed clear, case is important and involves a wide range of, as a major prosecution cases, tax audit or by the corresponding level-level approval of the head of the tax authority, by the governmental tax audit Bureau to investigate or to turn the lower tax audit investigation and supervision and, if necessary, may apply to the superior tax audit Bureau supervisor.

    Higher tax authority instructions handling and specify case for handling units, in principle, no further processing under.

    (B) the report provides some clues of possible tax violations, as is usually the case, approved by the level tax audit head, by the governmental tax authorities Audit Bureau to investigate or to turn the lower tax audit investigation.

    (C) the report is incomplete or unclear, of unknown clues, approved by this class tax audit head, staging of unknown origin, after prosecutors complete, for processing.

    (D) does not mandate the Audit Services Bureau's report, approved by the level tax audit head, transition from the treatment unit or Department.

    15th superior tax authorities reporting centre for the lower tax authority for overseeing the major prosecution cases should be reviewed in a timely manner, handle the views put forward, this level of tax audit after the approval of the head of supervision.

    16th report matters to deal with, and should be handled within 15 working days of receiving the report, except in exceptional circumstances; the urgency of the situation should be handled immediately.

    17th level tax audit Bureau level or the approval of the head of the tax authority, reporting Center can mean checking Office or by name of subordinate tax authorities supervising, assigned or transferred to the relevant units reporting matters. Article 18th superior tax audit and reporting Center overseeing the impeachment case, a specific limit in addition to other host departments shall within 3 months of receiving paper handling function results reported and prosecuted; complex cases unable to check the knot within a specified period, approved by the supervising Department, report could be postponed to deal with the results, and report periodically on a regular basis to deal with the situation.

    Superior results report is not required to deal with referrals, shall gather on a regular basis to handle the situation.

    This level tax organ inspection Council directly handling of report case, except has specific time who yiwai, hosted sector should in received paper quality assigned by single yihou 3 months within will handling results report this level tax organ inspection Council head and reply reported Center; case complex cannot in deadline within check knot of, reported by this level tax organ inspection Council head approved, time can appropriate extended, while will stage of handling situation report this level tax organ inspection Council head and reply reported Center.

    Article 19th has been accepted have been identified of the Prosecutor's case, prosecutors once again, can be treated as duplicate cases using.

    Have been completed, the Prosecutor's case, prosecutors report again on the same matter, provided no new leads, information or provide new leads, information, following a review of no value, the tax authorities can no longer check.

    20th real-name of Prosecutor's case, after hosting Department reply to deal with results reporting Center received, upon the request of prosecutors and Prosecutor's clues related to the investigated briefly told prosecutors; impeachment case look before the knot shall not be disclosed to prosecutors investigating circumstances of the case.

    When the result is to inform the Prosecutor handling shall inform the Prosecutor's clues other than violation of tax law to deal with the situation, may not offer the tax treatment (penalty) decision and the merits of the information. Article 21st superior tax authorities Audit Bureau for the supervision of subordinate tax authorities Audit Bureau report the outcome of the case, should be carefully reviewed.    

    Facts are not clear, improper treatment, it shall notify the subordinate tax authorities audit supplementary investigation or reinvestigation, the law. Chapter fourth whistle on management matters article 22nd of tax violations accusations made centrally managed by the reporting Center.

    Prosecutor's material before the other departments of the tax authority, shall promptly report the transfer Center.

    Article 23rd staging of unknown origin of the accusations made if valuable supplementary material not received in 2 years, the tax audit after the approval of the head of the same level, could be destroyed.

    24th report centre must strictly manage accusations made by registration of the main contents of the report, the processing of and informers were the basic situation of prosecutors.

    Tax authorities received the Prosecutor's material may not be returned to prosecutors.

    25th supervising the prosecution of the case materials shall determine by professionals, and contractors overseeing the case transferred, in accordance with regulations reports on specific topics.

    Article 26th Prosecutor's custody of materials and finishing, reference to the archives management of national tax authorities and related regulations.

    Article 27th prosecution cases and matters related to the number, type and processing conditions, should be summarized and analyzed annually and report to the higher tax authorities reporting Center.    

    Superior tax authorities special report requested by the Centre shall report on time.    
Fifth chapter right protection

    28th the tax authorities and the reporting Center shall, within the scope of their duties according to law to protect whistleblowers was not unusual and the legitimate rights of the people.

    29th report Center staff and prosecutors or prosecutors, prosecutors are directly interested, should be avoided.

    Prosecutors justified and there is evidence that the reporting staff of the Centre shall be avoided, the tax audit after the approval of the head of the same level, be avoided.

    30th in prosecuting tax authorities staff must strictly comply with the following provisions on confidentiality in the management of:

    (A) Prosecutor's acceptance, registration, processing and inspection, trial, execution and other links shall be strictly confidential in accordance with relevant State laws and regulations, and establish and perfect the responsibility system, not allowed to extract, copy, withholding, destruction of prosecution materials.

    (B) non-leak Prosecutor's name, identity, organization, address, contact information, and so on; it is strictly forbidden to report disclosed to prosecutors and has nothing to do with cases of staff.

    (C) the survey shall not produce verification of the reported original letter or copy of, may not expose informants related information; report on anonymous letters and materials, except in special circumstances, no identification marks.

    (D) publicity and rewards report workers who, without the written consent of the Prosecutor, public prosecutor's name, identity, organization, address, contact details, and so on.

    The sixth chapter legal liability

    31st tax authority who violate these rules, informants reported material or information made available to prosecutors and has nothing to do with cases of persons, shall be subject to administrative sanctions.

    Article 32nd tax officials retaliating against whistleblowers, depending on circumstances and consequences shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law.

    33rd in the management of the tax authorities in prosecuting failed to perform their duties, prevarication and perfunctory, delay, the superior tax authorities should be criticized and ordered corrective action, causing serious consequences, the managers directly responsible and other persons directly responsible shall be given administrative sanctions.    

    Article 34th Prosecutor's management staff to perform their duties, negligence, malpractice, causes losses to the work, the tax authorities should be given education; the circumstances are serious, shall be given administrative sanctions and transferred jobs constitute a crime, criminal responsibility shall be investigated according to law.

    The seventh chapter by-laws

    Article 35th of all provinces, autonomous regions and municipalities directly under the bureaus of State Taxation Bureau and local taxation Bureau according to the specific provisions in these procedures, and reported to the State administration of taxation records. 36th these measures shall come into force on March 15, 2011. The State administration of taxation on the issue of notice to administrative measures on tax violation cases reported (the internal revenue service [1998]53) repealed simultaneously.

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