Expiry of Counseling can become Official General Taxpayer

Upon expiry of counseling period of a general taxpayer, what is required to become an official general taxpayer?


According to "State Administration of Taxation on the issuance of "Value-added Tax, General Taxpayer Tax Counseling on Management Approach" Notice" (Guo Shui Fa [2010] No. 40) Article 15, it provides:     For tax counseling period, the tax authorities have not found any presence of taxpayers tax evasion, tax evasion recover taxes, defrauding export tax rebates, refusal to pay taxes or other needs for investigation of tax violations, from the expiration of the second month of management, it no longer apply the tax counseling, the competent tax authority shall prepare and serve "Tax Matters Notice" to inform the taxpayer.

Should tax authorities found that presence of taxpayers tax evasion, evading taxes recovered, defrauding export tax rebates, refusal to pay taxes or other needs for investigation of tax violations, from the expiration of the next month since the reintroduction of taxes, in accordance with the provisions of the management counseling period, the competent tax authorities should make a served "Notice of Tax Matters"  to inform taxpayers.