(Adopted by the 9th Standing Committee of the People's Government of Foford, 30 August 2013, No. 125 of the People's Government Order No. 125 of 4 September 2013, which came into force on 1 November 2013)

Chapter I General

Article 1, in order to strengthen tax collection, guarantee tax revenues, preserve the legitimate rights and interests of taxpayers, promote economic and social harmony and develop this approach in line with the relevant laws, regulations and regulations.

Article 2 guarantees for taxation management in the administrative areas of this province are applicable.

Article 3. The Government of the people at the district level should strengthen its leadership in tax security, incorporate tax guarantees into the Government's performance appraisal system, establish a tax security coordination mechanism consisting of government-led, tax authorities and relevant departments, coordinate and promote tax security in the relevant sectors, and day-to-day services are vested with tax authorities and the requirements are guaranteed in accordance with the financial management system.

The Government of the communes (communes) and the street offices should establish tax assistance mechanisms, and tax authorities should strengthen their guidance on tax assistance.

Article IV The tax authorities and the relevant sectors, units shall be confidential to the secret, commercial secret, personal privacy of the State involved in the exchange of information and the use of the information.

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Chapter II Tax management

Article 6. Governments of more than communes should, in line with national economic and social development planning, optimize and adapt economic, industrial structures, actively train tax sources and guarantee tax coordination with economic development.

Article 7. The preparation and adjustment of the revenue-generating budget should be tailored to the tax sources in the current administrative region. The tax administration should provide the basis for the preparation of the budget, in accordance with the actual and tax-source situation of economic development, for scientific forecasting tax targets and, in a timely manner, for the same-level people's fiscal sector, reflecting significant tax increases.

Tax authorities should provide relevant tax information to the same level of government finance. When the financial sector prepares and adjusts the tax revenue budget, the same tax authority will be the same.

Article 8. Governments and their relevant sectors should support tax management information systems in tax administration, in terms of funding, technology, and increase the level of tax management information and the socialization and information collected from tax (cost) information.

The tax authorities should make full use of information technology, optimize the reporting process and reduce the cost of tax collection.

Article 9. The tax administration should promote the construction of the tax credit system and the sound tax award mechanism.

Tax authorities should be able to monitor the collection, issuance and use of tax credit information from taxpayers, establish credit files and credit management systems that reward or discipline taxpayers, and issue credit information in a timely manner.

The provincial tax authorities can harmonize the publication of tax credits for taxpayers in Fford Province and provide statistical information data, analytical material on the needs of the sector in accordance with the law.

Article 10 taxpayers, deductees, shall be subject to tax inspections by the tax authorities under the law and shall provide the corresponding information within 15 days of receipt of the tax authority's notification of the tax information provided. Failure to provide or justify late delivery does not affect the administrative decisions of the tax authorities on the basis of the evidence collected by them.

The taxpayer, the distributor, may provide tax information for reasons such as force majeure, but shall be reported to the tax administration before the expiry of the period of time and within 5 days of disappear.

Chapter III Tax assistance

Article 11. Provincial tax authorities establish a tax information-sharing platform in the provinces of Tooford and share information platforms with other relevant departments as well as in the municipalities, districts and districts.

Article 12 units such as the relevant sectors and the operation of urban utilities at the district level should fulfil the duty to tax assistance and, at the request of the tax administration, communicate tax information in a timely, accurate and complete manner to the Favu province-related information exchange platform:

(i) The establishment, modification, write-off registration and the suspension of business licences, the annual inspection, the transfer and modification of the enterprise unit, the registration, use, trade, etc. of patent rights, copyright, non- patent technology and other concessions;

(ii) The establishment, change, write-off, withdrawal, and annual prosecution of profit, non-profit institutions, civil service units and foundations;

(iii) The issuance, modification, write-off of corporate codes;

(iv) Registration, change and write-off of land-use documents, vehicles and ship operators;

(v) Water, electricity, open-doors, changes, write-offs and use by enterprises and individual businesses;

(vi) Construction of engineering planning licences and changes in planning licences, granting of licences such as construction projects, pre-sale and mining, transport, water conservation and cultural operation;

(vii) Information on the investments of fixed assets in sub-sector towns, sub-sectors, types, and major economic performance;

(viii) State ownership, transfer;

(ix) Transfer of technology, transfer of property and enterprise insolvency liquidation, asset auctions, determinations of a high-tech enterprise that the determination, registration of technical contracts;

(x) Investment project approval, approval, filing, focus on construction projects and investment plans for major industries, disbursements from Government investment-building projects at the current level of financial resources, construction contracts and engineering accounts for construction projects;

(xi) Approval of special operating licences, professional markets, exhibitions, commercial horticulture and sports competitions, and the start-up of commercial parks;

(xii) Customs-specific contributions, the introduction of large equipment and technology, and the import and export of levant information;

(xiii) The licensing and smoking planting plans, acquisition plans;

(xiv) Information such as external payments for services trade, entry visas for persons outside the country, salary limits for national enterprises, and the driver's roster of school students;

(xv) Other tax information.

Article 13. The tax information required by the tax authorities but cannot be exchanged through the Favourable Information Exchange platform, which should be made available to the tax authorities in accordance with the provisions of this approach.

Article 14. Procedures such as land resources, real estate management requests for real estate registration, cannot provide relevant tax invoices, complete tax certificates, or reduce tax exemptions, non-levies, and non-relevant procedures.

The tax authorities are required to support the implementation of land resources, property management, in accordance with the legal instruments of entry into force of the tax authorities and letters of assist in the implementation of the matter.

Article 15. Public security authorities and tax authorities should establish working coordination mechanisms in the areas of combating flight, fraud and tax resistance, to combat tax violations.

Article 16 should establish collaborative mechanisms with all levels of people's courts to enhance information sharing. In the case of the enforcement of the People's Court and the liquidation of the enterprise insolvency, the tax authorities may request their assistance under the law in pursuing the payment of tax payments and in order to obtain tax guarantees.

Article 17 shall establish collaborative mechanisms with financial regulators such as the People's Bank, the Office of the High Commissioner, the Office of the Prosecutor and the custodian. Financial institutions should assist tax authorities in accessing relevant information such as the collection, operation of taxpayers, the opening of accounts of the distributor, the deposit accounts and the deposit of assets suspected to be persons in conflict with the tax law, and in cooperation with tax authorities in the implementation of tax preservation and enforcement.

Article 18 Financial, audit, public safety, business and other relevant departments found that tax offences should be promptly communicated to the same tax authorities.

Chapter IV Tax services

Article 19 The tax authorities shall provide tax laws to taxpayers, policy advice, tax counselling, tax guides, tax guidelines, rights remedies, etc.

The tax administration does not provide tax services to taxpayers and may not add the burden of taxpayers and distributors.

Article 20 should be subject to standardized management, the establishment of a public system of sound administrations, the public collection of matters such as tax deductions, tax procedures, and service norms, which guarantee the right to tax information, participation and relief of taxpayers by law.

Unless the tax normative document is open under the law, it shall not serve as the basis for the administration of the tax administration.

Article 21, the tax authorities and their staff shall not be deliberately harassed by the taxpayer when providing tax services, shall not impose the taxpayer's access to paid services and shall not receive, request the taxpayer's property or otherwise gain.

Tax authorities should establish and improve mechanisms for the processing of complaints and letters of visit by taxpayers to deal in a timely manner with tax complaints and effectively resolve tax disputes.

Chapter V

Article 2 The financial sector should carry out financial supervision in accordance with the law on the organization of tax revenue. The tax authorities should be aware of oversight inspections in the areas of audit, finance, and follow up on the decisions to monitor inspections.

Article 23. The tax administration should establish a sound social monitoring mechanism to receive the review and supervision of tax enforcement, such as taxpayers, the media and social groups, to make public improvements and feedback on improvements.

Article 24 should be strengthened by tax administrations and be inspected by law for tax offences.

The tax authorities should be informed of the time of inspection by the person being inspected and the required information before the taxation inspection is carried out in accordance with the law, with the exception of pre-emptive notification.

Any unit or individual has the right to investigate, complain of violations of tax laws, regulations.

The tax authorities should conduct prompt investigations, processing and confidentiality of the prosecution, the complainant.

Chapter VI Legal responsibility

Article 26, in violation of this approach, prevents tax authorities from carrying out their duties under the law and constitutes a violation of the administration of justice, punishable by law by the public security authorities; constitutes an offence punishable by law.

Article 27, in violation of the provisions of this approach, does not fulfil the obligation to assist by a department or unit with a tax assistance obligation, or does not provide tax information to the tax authorities, as required, and shall be disposed of by law by the competent body responsible for direct responsibility and other persons directly responsible.

Article 28, in violation of this approach, provides that the staff of the tax administration abuse their duties, negligence, provocative fraud, by law by the relevant organs; constitutes an offence and criminal responsibility by law.

Chapter VII

Article 29 of this approach refers to tax authorities, including national tax authorities and local tax authorities.

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