Announcement of the State Administration of Taxation on Issues concerning the Administrative Registration of Tax Agent Firms

· Document Number：Announcement No. 4 [2018] of State Administration of Taxation

· Area of Law： Taxation

· Level of Authority： Departmental Regulatory Documents

· Date issued：01-12-2018

· Effective Date：03-01-2018

· Status： Effective

· Issuing Authority： State Administration of Taxation

Announcement of the State Administration of Taxation on Issues concerning the Administrative Registration of Tax Agent Firms
(Announcement No. 4 [2018] of State Administration of Taxation)
For the purposes of implementing the requirements of the 19th CPC National Congress on deepening the reform of the business system, relaxing the restrictions on market access in the service sector, deepening the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” in the taxation system, maintaining the tax benefits of the state, protecting the lawful rights and interests of taxpayers, and promoting the transformation and upgrading of tax agent firms, in accordance with the provisions of Article 14 of the Procedures for the Administrative Registration of Tax Agent Firms (for Trial Implementation) (issued by the Announcement No. 31 [2017], SAT), the issues concerning the administrative registration of tax agent firms are hereby announced as follows:
I. A tax agent firm that meets the following conditions may serve as a partner or shareholder of any other tax agent firm:
(1) The executive partner or legal representative is held by a tax agent.
(2) It has not been subject to tax administrative penalties for tax-related professional services within three years.
(3) It meets other conditions as prescribed by laws and administrative regulations and the State Administration of Taxation.
II. A science and technology company or consulting company engaging in tax-related professional services that meets the following conditions may serve as a partner or shareholder of a tax agent firm:
(1) It is established by a partner (shareholder) of a tax agent or a tax agent firm, and its legal representative is held by a tax agent.
(2) It has not been subject to tax administrative penalties for tax-related professional services within three years.
(3) It meets other conditions as prescribed by laws and administrative regulations and the State Administration of Taxation.
III. This Announcement shall come into force on March 1, 2018.

State Administration of Taxation
January 12, 2018