The State Administration of Taxation (SAT) has issued the Working Guidelines on Rulings for Specific Tax Cases (Guo Shui Fa [2012] No. 14), which came into effect on 1 March.
Under Notice 14, an upper level tax bureau may give a ruling to a lower level tax bureau on the application of tax laws and regulations to a specific taxpayer on specific issues, generally upon the request of the lower level tax bureau. Rulings handed down under Notice 14 only apply to the specific taxpayer addressed in the ruling, and as such do not create a precedent for other taxpayers.
In most cases, the ruling procedure should be initiated by the local tax bureau directly handling the specific case. However, Notice 14 mentions situations where the applications are made by taxpayers directly.
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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 Zhang Danian (Shanghai) at Baker & McKenzie by e-mail at: danian.zhang@bakermckenzie.com
