The Ministry of Finance announced the “Regulations Governing Restrictions on Leaving the Country on Taxpayers or Responsible Persons of Enterprises with Unpaid Taxes” (the “Regulations”) on December 31, 2014.  Changing the current single-amount standard, the Regulations categorize cases by the amount of unpaid taxes respectively for individual taxpayer and enterprise in final or pending cases, and adopt different criteria for each category in determining whether to place restrictions on leaving the country.  For cases meeting the criteria set forth under the Regulations, the tax authority should report to the Ministry of Finance requesting the immigration agency to restrict such taxpayer or responsible person of the enterprise with unpaid taxes from leaving the country.