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Announcement of the State Administration of Taxation on VAT Issues Concerning the Restructuring of Taxpayers' Assets
- Time of issue:2019-04-03 08:47
- Views:1
(Summary description)Announcement of the State Administration of Taxation on VAT Issues Concerning the Restructuring of Taxpayers' Assets
Announcement of the State Administration of Taxation on VAT Issues Concerning the Restructuring of Taxpayers' Assets
(Summary description)Announcement of the State Administration of Taxation on VAT Issues Concerning the Restructuring of Taxpayers' Assets
- Categories:National level
- Time of issue:2019-04-03 08:47
- Views:1
Information
Announcement of the State Administration of Taxation on VAT Issues Concerning the Restructuring of Taxpayers' Assets
公告 Announcement No. 66 of 2013 of the State Administration of Taxation
The VAT issue related to the taxpayer's asset reorganization is hereby announced as follows:
In the process of asset reorganization, after the taxpayer transfers all or part of the physical assets and the associated claims and liabilities through multiple methods such as merger, division, sale, and replacement, the final transferee is the same as the labor receiver. Units and individuals still apply the relevant provisions of the Announcement of the State Administration of Taxation on Issues Concerning Value-added Tax of Taxpayer Assets Reorganization (SAT Announcement No. 13 of 2011), in which multiple transfers of goods are not subject to VAT . The transferor of the assets shall report to the competent tax authority its documents and other documents.
This announcement comes into effect on December 1, 2013. The matters that have occurred and handled by the taxpayer before will no longer be adjusted; if it is not handled, it shall be implemented in accordance with the provisions of this announcement.
Special announcement.
State Administration of Taxation
November 19, 2013
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