In April 2015, Decree No. 23 of the President of the People’s Republic of China modified article 33 of the Tax Collection and Administration Law to read “the taxpayer should benefit from the tax relief policies according to the stipulations provided by law and administrative regulations,” canceling the requirement for the tax authorities’ examination and approval.
The SAT has now released Announcement  No. 58 concerning 22 tax relief items that no longer need the tax authorities’ approval. These mostly relate to relief on enterprise income tax (“EIT”) implemented under EIT law since 2008.
Date of issue: August 18, 2015. Effective date: August 18, 2015.