Amendment on the management method of regular payment to stamp duty

The Ministry of Finance ("MOF"), the State Administrative of Taxation ("SAT") have announced the "Notice for amendment on the management method of regular payment to stamp duty". (The Notice) (Cai Sui [2004] 170)

The amendment to "the detailed enforcement regulations for the provisional ordinance of stamp duty" Section 22 is as follows:

Original:
"Taxpayer holding the same type of documents that subject to stamp duty and require frequent stamping should apply to respective taxation bureau for regular payment to stamp duty. Taxation bureau will issue a payment permit to the successful applicants. The payment period and amount is determined by the respective taxation bureau but the payment period could not be longer than 1 month at most."

New amendment:
"Taxpayer holding the same type of documents that subject to stamp duty and require frequent stamping can choose freely whether to adopt the method of regular payment based on actual needs. The payment period is one month. Taxpayer who adopts the regular payment method should inform the respective taxation bureau in advance. Payment method cannot be changed within one year once confirmed."

The Notice also stated that, respective taxation bureau should reinforce the monitoring and checking to taxpayer who adopts the above mentioned regular payment method under the amendment. The bureau should also set suitable management method to avoid any loopholes.

財政部，國家稅務總局下發《關於改變印花稅按期匯總繳納管理辦法的通知》（財稅[2004]第170號）。

《通知》修改了《印花稅暫行條例施行細則》第二十二條"同一種類應納稅憑證，需頻繁貼花的，應向當地稅務機關申請按期匯總繳納印花稅。稅務機關對核准匯總繳納印花稅的單位，應發給彙繳許可證。匯總繳納的期限限額由當地稅務機關確定，但最長期限不得超過一個月"，新規定"同一種類應納稅憑證，需頻繁貼花的，納稅人可以根據實際情況自行決定是否採用按期匯總繳納印花稅的方式。匯總繳納的期限為一個月。採用按期匯總繳納方式的納稅人應事先告知主管稅務機關。繳納方式一經選定，一年內不得改變"。

此外《通知》指出改變印花稅按期匯總繳納管理辦法後，對按期匯總繳納印花稅的納稅人，主管稅務機關應應加強日常監督、檢查，並制定相應的管理辦法，防止出現管理漏洞。