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Jing Shui Fa [2020] No. 48

The each district (area) tax service of Beijing Municipal Tax Service of State Taxation Administration and their local agencies, public institutions and offices under the Municipal bureau organs:

We are now clarifying several collection and management affairs during the mandatory liquidation of taxpayers as follows in order to continuously optimize the "doing business environment" and promote healthy development and legitimate exit of enterprises:

I. Enterprise Information Inquiry

After the people's court decides to accept the application for mandatory liquidation, the liquidation group may choose to log in to Beijing Municipal Tax Service or go to the tax service hall for on-site handling to inquire about the taxpayer's tax declaration, taxation payment and acceptance of punishment.
When handling inquiry business online, the liquidation group shall log in to Beijing Municipal Tax Service as the taxpayer, submit the valid ID card of the legal representative of the liquidation group, fill in the Application for Tax Information Inquiry and apply for inquiry.

When handling inquiry business on the spot, the liquidation group shall provide the Civil Ruling (duplicate) indicating the people's court has accepted the mandatory liquidation case, the Letter of Decision (duplicate) designating the liquidation group, the Letter of Authorization for Liquidation Group (original), the valid identity certificate (duplicate) of the head of the liquidation group, fill in the Application for Tax Information Inquiry and apply for inquiry at the write-off window of the tax service hall of the competent tax authority. When authorizing other persons to handle the inquiry, the liquidation group shall also provide the valid identity card certificate (original and duplicate) of the concrete handling person.
The tax service hall of the competent tax authority shall assist the liquidation group in handling inquiry business. In principle, the delay shall not go beyond 3 working days in case of special circumstances.

II. Release Abnormality Procedure

Prior to the date when the people's court rules on and accepts the application for mandatory liquidation, the taxpayer's account is recognized as an abnormal one by the competent tax authority, making the taxpayer fail to make tax declaration and affecting the enterprise's asset disposal. In this case, the liquidation group may go to the competent tax authority to handle the procedures of removing abnormality with the Civil Ruling(duplicate) of the people's court on accepting the mandatory liquidation case and the Letter of Decision (duplicate) designating the liquidation group.
The liquidation group shall, according to the account book of the taxpayer it has taken over, truthfully reapply tax declaration during the abnormality period of the account before the mandatory liquidation is accepted. The liquidation group may temporarily reapply tax declaration based on zero declaration in the event that the liquidation group does not take over the taxpayer's account books or know the actual situation of the taxpayer during the abnormal period of the account before the mandatory liquidation application is accepted, or fails to find that the taxpayer has any taxable behavior. In the mandatory liquidation procedure, if the liquidation group finds that the taxpayer has any taxable behavior during the abnormal period of the account before the acceptance of the mandatory liquidation application, it shall truthfully perform the tax declaration to the tax authority in a timely manner. The competent tax authority shall go through the procedures for removing the abnormality of the account in accordance with the law.

III. Invoice Request Procedure

Where it is really necessary to use invoices for the performance of contracts or disposal of the taxpayer's property in the mandatory liquidation procedure, the liquidation group may use the original invoices of the taxpayer in the name of the enterprise. In case the taxpayer has no invoice, the liquidation group may apply for the issuance of invoices or acting as an agent for invoicing in the name of the enterprise.

IV. Tax Cancellation Procedure

When the taxpayer is liquidated according to laws and ordered by the people's court to terminate the mandatory liquidation procedure, the liquidation group shall apply to complete the tax cancellation procedure to the tax authority with the order of the people's court to terminate the mandatory liquidation procedure before applying for enterprise cancellation to the market supervision and regulation authority, and the tax authority shall issue the deed of tax clearing and complete the tax cancellation procedure according to laws.

This circular shall come into force as of the date of issuance.

Beijing Municipal Tax Service of State Taxation Administration
April 30, 2020