GACC Announcement No.32, 2017 on Relieving Overdue Tax-Pay Fine

[2017-07-27 10:10:49]

Hereby announced are the matters with relief of the fine for overdue tax payment in paperless customs process:

1. Where a taxpayer is eligible for the relief hereof as per the first article of GACC Announcement No. 27 of 2015, the taxpayer should use the “Apply for Relieved Fine for Overdue Tax Pay” function in China E-Port’s Law Enforcement System to provide relevant information and e-documents and make relevant inquiry.

2. The “self-inspection”, mentioned in the first article of GACC Announcement No. 27 of 2015, refers only to the provisions on self-disclosure in Chapter Ⅳ of GACC Decree No. 230 on Customs Inspection Measures.

3. Where the taxpayer uploads e-documents on the Law Enforcement System, the e-document formats should be compliant with the annexed standards in GACC Announcement No. 69 of 2014; where necessary, the taxpayer should submit corresponding paper documents to the Customs for verification.

This Announcement shall enter into force on 1 August 2017.

Annex: Guide of the Fine Relief Module on China E-Port (omitted)

General Administration of Customs of China (GACC)
July 20, 2017
Source: ETCN
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