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Q：
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How does the announcement authority disclose the tax arrears of taxpayers?
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A：
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The announcement authority should announce the taxpayers' unpaid taxes on a monthly basis on the administrative law enforcement information public display platform. Depending on the need, the taxpayers' unpaid tax situations can also be announced through electronic tax bureaus, tax service venues, news media and other channels. Depending on the severity of the situation, the tax authorities at or above the provincial level can expose the unpaid tax situations of some taxpayers. The tax authorities of each province (autonomous region, municipality directly under the Central Government) shall provide query services for unpaid tax announcements within their jurisdiction on their official websites.
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Q：
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What is included in the tax arrears announcement?
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A：
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If an enterprise or organization owes taxes, the name, taxpayer identification number, name of the legal representative or person in charge, type of identification document, document number, business location, tax items owed, period of tax arrears, amount of tax owed, amount of tax arrears corresponding to the paid tax, date of tax arrears, and the agency responsible for the announcement shall be announced.
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If an individual business owner owes taxes, the name of the individual business owner, the name of the operator, taxpayer identification number, type of identification document, document number, business location, tax items owed, period of tax arrears, amount of tax owed, amount of tax arrears corresponding to the paid tax, date of tax arrears, and the agency responsible for the announcement shall be announced.
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If an individual (excluding individual business owners) owes taxes, their name, type of identification document, document number, tax items owed, period of tax arrears, amount of tax owed, amount of tax arrears corresponding to the paid tax, date of tax arrears, and the agency responsible for the announcement shall be announced.
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Q：
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Does the announcement authority need to confirm with the taxpayers before making the announcement?
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The announcement authority shall, prior to the announcement, push the proposed announcement content to taxpayers for confirmation. Taxpayers shall confirm within 3 working days. If taxpayers believe that the proposed announcement content contains errors in information entry or calculation, they can raise objections to the announcement authority within 3 working days and provide relevant proof materials. The announcement authority shall, starting from the date of receiving the objections, verify the tax arrears announcement content with the data recorded in the tax information system within 3 working days, and then provide the verification results to the taxpayers. If the objections are valid, the announcement authority shall promptly correct the tax arrears announcement content. If taxpayers confirm within the time limit, fail to confirm within the time limit, or complete the objection handling, the announcement authority shall announce as per the regulations.
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Q：
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If any of the following circumstances exist regarding the tax arrears, the tax authority may not issue a public announcement?
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A：
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The taxes and tax penalties that the tax authorities are entitled to receive under the bankruptcy process but have not yet been deposited into the treasury;
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For enterprises that have been declared bankrupt, dissolved, or whose business licenses have been revoked or they have been ordered to close or be abolished, after legal liquidation, and after being legally deregistered, the taxes and tax penalties of such enterprises;
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During bankruptcy reorganization and settlement procedures, after the tax authorities have received their due compensation in accordance with the law, they will, based on the reorganization plan or settlement agreement, handle the unpaid taxes and tax penalties that have not been settled;
The tax arrears situation involves matters such as national secrets and other circumstances unsuitable for public announcement. With the approval of the provincial tax authority, such information will not be made public.
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Q：
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After the tax arrears announcement is made, what should be done if taxpayers have objections to it?
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After the tax arrears announcement is released, if taxpayers believe that the content of the tax arrears announcement does not match their actual situation, or if they think the tax arrears announcement procedure is illegal, they can submit a written objection to the announcement authority and provide relevant proof materials. The announcement authority shall verify the tax arrears data source, announcement process, etc. within 5 working days from the date of receiving the objection, and provide the verification results to the taxpayers; if the objection is valid, the announcement authority shall promptly correct the content of the tax arrears announcement.
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FAQ
