Ministry of Finance and State Administration of Taxation, Circular on Issues Relevant to Administration of the Determination of the Tax Exempt Qualifications of Non-profit Organisations

财政部、国家税务总局关于非营利组织免税资格认定管理有关问题的通知

April 11, 2014 | BY

clpstaff &clp articles &

Administration of the determination of tax exempt qualifications of non-profit organisations strengthened.

Clp Reference: 3230/14.01.29 Promulgated: 2014-01-29 Effective: 2013-01-01

Issued: January 29 2014

Effective: January 1 2013

Main contents: In order to enjoy tax exemption, any qualified non-profit organisation is required to submit a tax-exempt qualification application to the competent local tax authority (Article 2). The tax-exempt qualifications of a non-profit organisation are valid for five years (Article 4).

Related legislation: PRC Enterprise Income Tax Law; and Implementing Regulations for PRC Enterprise Income Tax Law

Repealed legislation: Circular on Issues Relevant to Administration of the Determination of the Tax Exempt Qualifications of Non-profit Organisations, 2009

clp reference:3230/14.01.29 issued:2014-01-29 effective:2013-01-01

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