On December 27, 2014, the SAT released the amended Administrative Measures on Tax Registration (“the amended Measures”), which will come into effect on March 1, 2015.
Under the amended Measures, taxpayers will be given a unified taxpayer identification number instead of the current tax registration code.
Under the amended Measures, if taxpayers submit complete and proper documents for tax registration purposes or amendments, the tax authorities must issue the tax registration certificate or make the amendments the same day they accept the documents (the former measures only established that tax registration and amendments should be done in due time after documents were accepted).
Date of issue: December 27, 2014. Effective date: March 1, 2015.