The Ministry of Finance ("MOF") and the State Taxation Administration ("STA") released on June 29, 2022 the No.22 Announcement and the No.23 Announcement in 2022, clarifying some issues on the implementation of the preferential stamp duty policies, as well as the issues on the transition to the relevant preferential policies after implementation of the stamp tax law.
The No.22 Announcement clarified three types of documents that are excluded from the levy of the stamp duty, including effective legal documents issued by people's courts, arbitration documents issued by arbitral authorities, and the supervisory documents issued by supervisory organs; contracts, agreements or administrative documents prepared by people's governments at or above the county level or their subordinated departments for expropriation, recovery, compensation or relocation of real estates based on their administrative authority; or any proof document signed between a parent company and its branches or between branch companies for implementation of a plan.