The State Taxation Administration (STA) has released the Circular on Further Facilitating Cross-region Migration of Taxpayers to Serve the Building of a Unified National Market (the "Circular"), with effect from September 1, 2024.
The Circular mainly involves: (1) proactively providing guidance to optimize prior reminders; (2) refining various scenarios to accelerate the in-process handling; and (3) providing tracking and follow-up guidance to improve subsequent services. Among others, the Circular calls for simplifying invoice usage procedures. For taxpayers adopting fully digitalized electronic invoices, the information system will automatically transfer their invoice quota to the new location. Taxpayers using tax control devices may change the tax control device information online in the case of migration within a province without cancelling the tax control device at the original tax authority. In the case of migration across provinces, taxpayers may remotely cancel the tax control device online and directly obtain a new device from the tax authority in the new location or adopt fully digitalized electronic invoices. The Circular also stresses the efforts to optimize the handling of pending matters, conduct categorized handling of tax-related risks, and improve the tax refund process.
Circular: https://fgk.chinatax.gov.cn/zcfgk/c102424/c5233779/content.html