For any taxable income derived by a taxpayer after January 1, 2019, if the withholding agent has filed withholding declaration for all taxpayers in full amount, or the taxpayer has filed a tax declaration with the tax authority on his or her own in accordance with the tax law, he or she may apply for the issuance of a Tax Payment Record for individual income tax no matter whether taxes have been actually paid.
1. One original of ID card which shall be returned after examination.
2. If an agent is entrusted to apply for the issuance, one original of ID card of the trustee (to be returned after examination) and one written letter of authorization from the trustor shall be provided.
1. Processing time and place
It can also be filed on the natural person taxation management system (Web client, deduction client)
2. Processing time limit
Immediate completion of processing
3. Processing fee
Free of charge
1. Taxpayers shall be responsible for the authenticity and legality of the materials submitted.
2. The tax authorities provide "one-visit at most" service. Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.
3. Electronic signatures used by taxpayers that meet the conditions stipulated in the regulation on electronic signature have the same legal effect as handwritten signatures or seals.
4. Where the payable period of individual income tax is on or after January 1, 2019, the tax authority shall issue a "Tax Payment Record" for individual income tax and where the payable period of individual income tax is on or before December 31, 2018, the tax authority shall issue a "Tax Payment Certificate" (textual form) for individual income tax.
5. The Tax Payment Record for individual income tax shall be kept properly as it involves sensitive information of the taxpayer.
6. A taxpayer who raises any objection to his or her Tax Payment Record for individual income tax may apply for verification to the tax authority listed in the Record.
7. Tax authorities provide two kinds of verification services for "Tax Payment Record". First, scan the QR code on the "Tax Payment Record" for individual income tax with mobile phone APP for verification. Second, input the verification code on the "Tax Payment Record" for individual income tax on the natural person taxation management system for verification.
8. The chromatic aberration caused by different printing machines to the “Tax Payment Record” for Individual income tax does not affect its effect.
9. The "Tax Payment Record" for individual income tax shall not be used as the certificate for bookkeeping and deduction of taxpayers.