Reply of the State Taxation Administration on Recognizing Individual Households Purchasing Untaxed Mineral Products as Withholding Agents for Resource Tax

This document clarifies that individual households purchasing untaxed mineral products may be recognized as withholding agents for resource tax, based on the interpretation of the term 'other units' in the Implementing Rules of the Provisional Regulations on Resource Tax. It has been fully abolished by Announcement No. 13 of 2018 of the State Taxation Administration.