(The 14th ordinary meeting of the People's Government of Southern Sudan, held on 19 August 2008, considered the adoption of the Decree No. 44 of 2 September 2008 of the People's Government Order No. 44 of 2 September 2008, which came into force on 1 October 2008)

Chapter I General

Article 1 promotes harmonious economic and social development at the local level, in accordance with the laws, regulations and regulations such as the People's Republic of China Act on Revenue Management, in order to strengthen local tax collection, guarantee local tax revenues, preserve the legitimate rights and interests of taxpayers.

Article 2 guarantees of local tax administration, as described in this approach, refer to the totality of local tax authorities and relevant departments, units and individuals, in accordance with the characteristics and requirements of local tax management, to ensure the regulation, assistance and assistance of local tax collections in a timely and full manner.

Article 3 guarantees of local tax administration are based on tax laws, regulations and targets based on the rule of law tax, the collection of accounts receivable, with a view to integrated governance, source control.

Article IV. Governments of the local population at the district level should strengthen the leadership of local tax protection guarantees, organize, guide, coordinate the participation of relevant departments and units in local tax administration guarantees and conduct inspection and evaluation of work.

The relevant sectors, units and individuals should support and assist local tax authorities in implementing their duties under the law.

Chapter II Oversight

No sector, unit and individual shall be incompatible with the provisions of the law, administrative regulations and decisions taken by tax authorities, suspensions and tax reductions, tax exemptions, tax refunds, credits and other tax laws, administrative regulations.

Any sector, unit and individual shall not interfere unlawfully, obstruct or replace local tax authorities to perform their duties under the law.

Any units and individuals in Article 6 have the right to report on the infringement of tax laws, regulations and tax violations of their legitimate rights. Local tax authorities should be promptly investigated after they were reported and processed by law and be kept confidential.

The local tax authorities should give an incentive to the reported taxpayers, the deductor, the tax guaranteeer in violation of tax laws, regulations and regulations.

Article 7. Local tax authorities shall strengthen tax collection and shall not be subject to the provisions of the law, administrative regulations, rules of conduct, suspension, expropriation, pre-emptation, suspension or payment of taxes.

Article 8. Local tax authorities should strictly regulate tax sources, strengthen invoice management in accordance with the law, and systematically promote the application of tax control devices, which are subject to the management of invoices, should be incorporated into the regulatory scope of the invoice, and the units concerned should actively support and cooperate.

Article 9. Local tax authorities should widely disseminate tax laws, regulations and provide tax advisory services to taxpayers without compensation.

Article 10. Local tax authorities should establish, maintain internal constraints and monitor management systems.

Local taxpayers should be in good faith, be faithful to their duties, integrity, civilization services, subject to the supervision of the law, and must not be subject to bribery, provocative fraud, negligence or wilful harassment of taxpayers and deductees.

The relevant sectors and units shall assist local tax authorities in the process of tax clearance, in accordance with the following provisions:

(i) The financial sector shall be governed by the application of administrative fees, invoices granted to States and provinces, awards relating to tax reports and payment of remittance, escalation and commissioning fees, and shall be arranged in the annual budget, as required;

(ii) The audit department shall be subject to the legal performance of tax obligations by the auditor;

(iii) Property management, units and individuals in the land resources sector that apply for the processing of property, changes in land rights are not provided with tax invoices, complete tax certificates or non-levant tax certificates from tax authorities and are not subject to procedures;

(iv) When the business sector conducts a review of the enterprise and individual businessmen applying for business write-off procedures, it is found that they cannot provide a certificate of cancellation of tax registration and should be informed of local tax authorities;

(v) The public security sector should establish a working coordination mechanism with local tax authorities to combat the criminal offence of taxation.

In the identification of tax offences, local tax authorities found guilty of crimes and should be transferred in a timely manner to the public security sector;

(vi) The payment vouchers received by the various units shall be subject to strict review and, if they are not in accordance with the prescribed instruments, shall not be reimbursed as a reimbursable voucher.

Chapter III Communication of information

Article 12. Governments of the local population at the district level should establish, in line with the Government information network, a local tax protection information exchange platform to organize the sharing of tax information between the relevant sectors and units.

Article 13. Local tax authorities should establish information-sharing systems with other relevant sectors.

The relevant sectors should be made available to the same-tier local tax authorities in accordance with the following provisions:

(i) In the 10-month period following the end of the month, the Quality Technical Monitoring Service provides minimal information on the codes of the enterprise, business units, associations and organizations of non-commercial units;

(ii) Within 20 days of the end of the month, the construction sector provided information on the construction work permit; the provision of public goods in the price sector, the operation of service charges and the adjustment of fees; and the provision by the statistical sector of information such as industrial, urban fixed-term asset investment subcategories, the increase in subsectors, gross product value, and the comprehensive statistical information on the investments of fixed assets;

(iii) In 20 days after the end of each quarter, the Land Resources Sector provided information on State ownership of land use, transfer of information; issuance of information on the licences for the sale of commodity premises by the housing sector; transport, water industry information on transport and water-friendly construction projects; provision of vehicles, ship operators; registration of mobile vehicles by the public security sector; provision of information on the registration of mobile vehicles by the public security sector; provision of a list of high-technical enterprises, patent technology transfer information from the intellectual property sector on the transfer of patent rights; and provision of information from foreign companies, or the use of patents;

(iv) Within 20 days of the end of each half year, the civil service provides registration, change, write-off information for social groups, non-commercial units of the Civil Service; the education sector provides information on the approval of the new establishment of various school institutions; and the health sector provides authorized information for medical institutions to establish clearance, registration, write-off and profit and non-profit medical institutions;

(v) The State asset management body provided and transferred, transferred, restructured information within 20 days of approval;

(vi) The information industry sector provides a list of software enterprises and software products identified within 20 days of the end of the identification of each software enterprise and software products, and provides information on the annual review of the software enterprise within 20 days of the year;

(vii) The construction sector provides information on the solicitation project, project contract reserve, within 20 days after the signing of the contract;

(viii) The cultural, sports sector provides information on its activities in a timely manner prior to its large operation, commercial sports competition or other important cultural sports activities;

(ix) The business sector regularly provides information on the start-up, change, write-off and registration of business operators; the labour and social security sector has set time on a monthly basis for the payment of corporate social contributions.

The specific modalities, format requirements, as set out in paragraph 2, are determined by local tax authorities in consultation with the relevant sectors.

Local tax authorities should provide tax information to the relevant authorities, in accordance with the provisions, on the scope, modalities, format requirements, etc., determined by the relevant authorities in consultation with local tax authorities.

The relevant sectors and units of Article 14 shall provide assistance to local tax authorities in searching relevant tax information, in accordance with the following provisions:

(i) The Civil Affairs Department, the Disabled People's Federation should assist local tax authorities in accessing information from persons with disabilities;

(ii) The labour and social security sector should provide assistance to local tax authorities in the search for re-employment preferences;

(iii) The public security sector should provide assistance to local tax authorities in the search of tax levies, residence of the population and entry of persons outside the country;

(iv) People's banks should coordinate commercial banks to facilitate access to taxpayers accounts by local tax authorities.

Article 15. The tax information provided by local tax authorities with respect to the relevant sectors and units shall be scientifically analysed, integrated and shall not be used for other purposes other than tax administration.

Chapter IV Authorization of the name

Article 16 provides that local tax authorities, in accordance with the principles conducive to tax control and the facilitation of tax collection, may, in accordance with the relevant provisions of the State, be able to commission the tax collections made by the following sporadic dispersal and distributing sites, and shall provide support and assistance:

(i) The taxpayers who are in passenger transport should pay, and may be entrusted with such services as transport;

(ii) Removal, transfer of land-use units and individuals to pay taxes that can be delegated to sectors such as land resources;

(iii) Units and individuals performing property transactions should pay taxes that may be delegated to the property management or tax collection sectors;

(iv) Units and individuals involved in the sale and exchange of tickets, business performances or commercial sports competitions should pay taxes, which can be delegated to the civil affairs, culture, sports, etc.;

(v) The rental of homes and the payment of taxes to units and individuals that provide household renovation services, which may be delegated to the housing administration, the management of the relevant goods, the accommodation committee, the village council, etc.;

(vi) Local taxpayers who provide construction services at the local level should pay local taxes on the ground and may be entrusted with the generation of such sectors;

(vii) Other sporadically dispersed and dispersed local taxes, which are commissioned by local tax authorities in accordance with the relevant provisions.

Article 17 The local tax authorities shall, in accordance with the provisions, enter into a commissioning agreement with the units and individuals subject to the payment of the royalties and grant the award of the award of the award.

The units and individuals subject to the escrowary tax shall not be allowed to expand or narrow the scope of their use, in accordance with the agreement, without compromising the awarding agreement, unauthorized recruitment or taxation.

Article 18, when a unit and a person's levies in the escrow of the royalties, shall be presented with a certificate of commission and a certificate of credit. The taxpayer has the right to refuse the payment of the tax without the presentation of the award of the award or the non-disclosure of the tax credit.

Units and individuals subject to the escrowary tax are denied by the taxpayer, and units and individuals subject to the escrow tax shall be reported to local tax authorities in a timely manner.

Article 19 units and individuals subject to the payment of royalties shall be charged, kept, used, removed from the tax statements in accordance with the provisions, set up separate books for the collection of levies and, within the prescribed time period, shall not exclude, misappropriate or delay tax collection.

Article 20 shall pay royalties to units and individuals subject to the royalties provided for in accordance with the provisions. Substantial taxation may be granted in proportion to a certain proportion of incentives, which are developed by the provincial fiscal sector and local tax authorities.

Chapter V

Article 21 Governments of the local population at the district level should organize periodic evaluation of local tax protection guarantees. The contents of the study include, inter alia,:

(i) Implementation of integrated tax responsibilities by the relevant departments and units;

(ii) Relevant sectors and units concerned the transmission of tax information;

(iii) The taxation of units and individuals subject to the royalties;

(iv) The tax deductions of the relevant departments and units as deductees;

(v) Local tax authorities organize tax revenues through tax administration safeguards.

The Government of the local population at the district level should keep the findings regularly informed.

Article 2 concerns one of the following acts in the sectors, units and individuals, which are directly responsible for the disposition of persons responsible and other persons directly responsible by law; constitutes an offence punishable by law:

(i) In violation of article 5 of this approach, unauthorized taxation clearances, suspensions and tax deductions, tax exemptions, tax repayments, credits and other decisions incompatible with tax laws, administrative regulations, or illegal intervention, obstruction and replacement of local tax authorities in carrying out their duties under the law;

(ii) In violation of article 7 of the present approach, the opening, suspension, expropriation, severance, inadvertency, pre-emptation, recuperation and assessment of taxes in violation of the provisions of the law, administrative regulations;

(iii) In violation of article 15 of this approach, the use of tax information in accordance with prescribed purposes has serious consequences;

(iv) In violation of article 19 of this approach, the exclusion, misappropriation or delay in the collection of tax payments resulting in the loss of national tax.

Article 23, in violation of article 13, paragraphs 2, 3 and 4, of this approach, stipulates that no relevant information or tax information is provided in accordance with the provisions of this scheme, which causes serious consequences, shall be communicated by the competent authority; and that the person responsible for the direct responsibility is treated in accordance with the law.

Annex VI

Article 24