Notice of the State Administration of Taxation on Issuing the Interim Measures for the Administration of Full-Amount and Full-Staff Withholding and Declaration of Individual Income Tax
国家税务总局关于印发《个人所得税全员全额扣缴申报管理暂行办法》的通知
Instrument
policy issuance
This document establishes the interim measures for the management of full-amount and full-staff withholding and declaration of individual income tax, requiring all withholding agents to report detailed tax information for each taxpayer. It has been subsequently amended and ultimately abolished by later tax regulations.