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Application for Extension of Provision of Materials for General Anti-avoidance Investigation
From: Shenzhen Tax Service, State Administration of Taxation
Updated: 2018-11-24

[Description]

During a general anti-avoidance investigation by a competent tax authority, if the enterprise under investigation holds that its arrangement is not a tax avoidance arrangement under the Administrative Measures for the General Anti-avoidance Rules, it shall provide relevant evidence within 60 days of the day of receipt of the Tax Examination Notice, and in case of failure to provide such evidence within the time limit due to special circumstances, it may submit a written application for extension of provision to the competent tax authority. Upon approval, the enterprise may extend its provision of relevant materials, but only for an extension not exceeding 30 days. The competent tax authority shall provide a written reply to the enterprise's application within 15 days of the day of receipt thereof. Absence of such reply shall be deemed as the tax authority's approval of such application.

[Materials Required]

No.

Materials Name

Quantity

Remarks

1

Application for Extension of Provision of Materials for General Anti-avoidance Investigation

1

[Time Limit]

1.For Taxpayers

Within 60 days of the day of receipt of a Tax Examination Notice.

2.For Tax Authorities

Within 15 days of the day of receipt of an application for extension of provision of materials for general anti-avoidance investigation by an enterprise.

[Result]

Written results will be given by the tax authorities.

[Notice to Taxpayers]

1.Taxpayers are responsible for the authenticity and legality of the materials they

2.Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3.Failure to file a tax return or to submit relevant materials prior to the due date may influence taxpayers' tax payment credit assessment.

4. Upon approval by a competent tax authority, the maximum extension of provision of materials for a general anti-avoidance investigation is 30 days.

5.Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the(86-755)12366 tax service hotline.

[Charge]

Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)