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Should I sign the confirmation letter of electronic delivery of tax documents?
In order to thoroughly implement the spirit of the Fourth Plenary Session of the 19th CPC Central Committee, implement the requirements of the "streamline administration, delegate power, strengthen regulation and improve services" reform, optimize tax law enforcement methods, and further facilitate taxpayers to pay taxes, State Taxation Administration of The People's Republic of China has formulated the Provisions on Electronic Service of Tax Documents (for Trial Implementation), which is now promulgated and will come into force on April 1, 22. It is hereby announced. Attachment: Confirmation Letter of Electronic Delivery of Tax Documents State Taxation Administration of The People's Republic of China December 3, 219 Provisions on Electronic Delivery of Tax Documents (for Trial Implementation) Article 1 In order to further facilitate taxpayers to pay taxes, protect taxpayers' legitimate rights and interests, improve the efficiency of tax collection and management, and reduce the burden on both parties, these Provisions are formulated in accordance with the Law of the People's Republic of China on Tax Collection and Administration, its implementation rules, national e-government and other relevant system provisions, and in combination with the actual work of tax document delivery. Article 2 The term "electronic service" as mentioned in these Provisions refers to the service of electronic tax documents by tax authorities to taxpayers and withholding agents (hereinafter referred to as "addressee") through specific systems such as the electronic tax bureau. Article 3 With the consent of the addressee, the tax authorities may serve tax documents by electronic service. Electronic delivery has the same legal effect as other delivery methods. The addressee can handle tax-related matters, exercise rights and perform obligations accordingly. Article 4 If the addressee agrees to use electronic service, he shall sign the Confirmation of Electronic Service of Tax Documents. The Confirmation of Electronic Service of Tax Documents includes the scope, effectiveness, channels and other matters that need to be clarified. The addressee can directly sign the electronic version of the Confirmation of Electronic Delivery of Tax Documents by logging into a specific system, or sign the paper version of the Confirmation of Electronic Delivery of Tax Documents at the tax service hall of the tax authorities, and the tax authorities will enter it into relevant systems in time. Article 5 Where the tax authorities serve tax documents by electronic delivery, the date when the electronic format tax documents reach the addressee of a specific system shall be the date of delivery, and the specific system will automatically record the delivery. Article 6 After the tax authorities have delivered the electronic tax documents to the addressee, they will send a reminder message by telephone, short message, etc. Reminder service does not affect the effectiveness of electronic document delivery. The addressee logs into a specific system in time to consult the electronic tax documents. Article 7 If the addressee needs paper tax documents, he can print them by himself through a specific system or at the tax service hall of the tax authorities. Article 8 These Provisions shall not apply to tax treatment decisions, tax administrative punishment decisions (excluding summary punishment), tax preservation measures decisions, tax enforcement decisions, exit prevention decisions, and tax documents used in tax inspection and tax administrative reconsideration. Article 9 These Provisions shall come into force as of April 1, 22.
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