The State Taxation Administration released on April 1, 2021 its Announcement about the List of Administrative Matters Eligible for "No Penalty for First Violation", with immediate effect.
The announcement stated that all three conditions must be satisfied for an administrative matter to be eligible for "no penalty for first violation". The first is that the matter should be on the list of eligible matters; the second is that the consequence caused by the violation is mild; the third is that the taxpayer has corrected the wrongdoing before it's found or ordered by tax authorities.
The list has listed a total of ten administrative matters eligible for "no penalty for first violation", including those related to document presentation, tax declaration and invoice management.