The SAT issued Bulletin [2014] No. 10, which lists 87 items requesting examination and approval from the tax authorities. These items include those referred to daily tax management (e.g. VAT general taxpayer identification), foreign-related tax management tax treaty benefits on passive income), tax reductions, exemptions and refunds (e.g. the super deduction on qualifying R&D expenses). These items are identified in the annex to Bulletin [2014] No. 10.

Date of issue: February 13, 2014. Date of effectiveness: Februar y 13, 2014.