Shenzhen has implemented a new rule requiring all businesses in the city to register key tax personnel with the local tax bureau. The move aims to enhance businesses’ commitment to comply with tax-related laws by registering and verifying the individual personnel responsible for such issues.
Tax authorities in Shenzhen implemented the rule for newly set up companies as of July 1, 2017, and then expanded them in November to include all taxpayers. Guangdong province, as well as many other regions in China, began implementing this rule in 2016, but Shenzhen was excluded from the initial rollout.
The originally determined deadline for businesses in Shenzhen to register their real name authentication has been postponed from December 31, 2017 to February 28, 2018. Despite the change in deadline, businesses that have not yet done so are advised to register as soon as possible to avoid disruption of tax-related business activities. Businesses located elsewhere in China should ensure that they are up to date with the implementation of the rule at the local level.
Who need to conduct Real name authentication
According to the real name authentication rules, key tax-related personnel in every company have to register with the local tax bureau. Personnel in the following tax-related positions are required to conduct real name authentication:
(1) Legal representative;
(2) CFO;
(3) Tax operator/handler;
(4) Other tax personnel authorized by the legal representative.
Legal representatives satisfying one of the following conditions can be exempted from the real name authentication requirement:
(1) The legal representative is from an enterprise categorized as a Class A taxpayer in credit evaluation; or
(2) The legal representative is from an enterprise recognized by the tax bureau in charge.
Required materials for registration
To register, the relevant personnel must provide the tax bureau with the following documents:
(1) ID certificate (such as a valid ID card, temporary ID card, “Mainland Travel Permit for Hong Kong and Macau Residents”, “Mainland Travel Permit for Taiwan Residents”, passports for foreign nationals, and/or Permanent Residence Certificate for foreign nationals);
(2) Certificates with a unified social credit number (if the company has not obtained a certificate with a unified social credit number, then the tax certificate should be provided instead);
(3) Real name authentication information collection form; and
(4) Tax agent agreement.
(5) Local personnel can register online or in-person; however, foreign personnel have to apply in-person as a Chinese ID card number is required for the online registration.
In-person applicants can apply at either a national tax office or a local one. If the real name authentication is conducted with a local tax bureau, applicants that manage issues related to the national tax office need to also register their photo and facial information with the national tax office.
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