In the March 2012 issue of Baker & McKenzie’s China Tax Monthly, it was reported that the State Administration of Taxation (SAT) was believed to be preparing an advance ruling system for China. Recently, the SAT issued public circular 145, in which the SAT confirmed that a pilot programme for an advance ruling system will be introduced for large enterprises. The circular was issued and effective on 31 December 2013.
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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mail at: Zhang Danian (Shanghai) danian.zhang@bakermckenzie.com
