Implementing Rules for the PRC Law on the Administration of the Levy and Collection of Taxes (Revised).

The article explores implementing rules on the administration of levy and tax collections in China. A revision on Articles 64, 65 and 69 of the implementing rules eliminated the wordings related to costs incurred from seizure and sealing up or custody of the property. Article 32 of the implementing rules stated that a taxpayer who is not obliged to pay tax during a given tax payment period shall file a tax return as compliance with the provisions.