On December 2, 2014, the State Administration of Taxation promulgated the Major Tax Case Review Measures (hereinafter, the "Measures"), which become effective on February 1, 2015.

The Measures specifically stipulate the scope of major taxes as follows: major tax cases involving administrative penalties; cases supervised and handled under the Interim Measures for the Supervision and Administration of Major Tax Violation Cases; cases for which a determination opinion is solicited by judicial or control agencies; cases to be referred to public security agencies for handling; cases perceived as material cases requiring review in the opinion of member organizations of the Review Committee; and other cases requiring the review of the Review Committee.

The Measures also specifically stipulate the review focuses of major tax cases as well as the approach to subject major tax cases to both written review and meeting review. In the event of major differences in opinions about written review by member organizations of the Review Committee where no consensus can be reached even with the coordination of the Review Committee Office, the Review Committee Office will report such matter to the Chairman or Vice Chairman of the Review Committee to refer such matter for deliberations during a Review Committee meeting.