Notice of the State Taxation Administration on Issuing the Implementation Measures for the Hearing Procedures of Tax Administrative Penalties (Trial) and the Implementation Measures for the Separation of Investigation and Evidence Collection from Penalty Decisions in Tax Cases (Trial)
国家税务总局关于印发《税务行政处罚听证程序实施办法(试行)》、《税务案件调查取证与处罚决定分开制度实施办法(试行)》的通知
Instrument
policy issuance
This document announces the issuance of two trial implementation measures concerning tax administrative penalties, but the second measure has been abolished. It is referenced in the State Taxation Administration's 2021 Announcement No. 22 on the invalidation of certain regulatory documents.