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Situations under which taxpayers are stopped exit by the Chinese government

Updated: Jul 25, 2017 Print

According to Chinese law, the taxpayer and his legal representative who denies tax shall settle all taxes payable or provide guarantees to the tax authority before an exit. For those taxpayers who do not pay taxes completely and do not provide guarantees, the taxation authority can notify the exit administrative authority to stop their exits.

Here some points of attention to pay: 1) the system applies to all the legal representatives of the natural persons and legal persons, and head of other economic organizations that bear obligation of paying tax and taxes denial including Chinese citizens and foreigners, stateless in accordance with the Chinese law of tax; 2) When a taxpayer uses its own property that has not been mortgaged as a tax payment guarantee, he/she shall entrust an agent in China for matters about regulation and disciplinary of property guaranteed as tax payment, and submit property inventory as tax payment guarantee and entrusted agent certificate (copy) to the tax authority; 3) For those taxpayers who are prevented from exit, the tax authority shall notify exit and entry authority in written form.

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