Shenzhen Government Online
Self-adjustment of a Special Tax Adjustment
From: Shenzhen Tax Service, State Taxation Administration
Updated: 2022-03-11 16:03

Application Requirements

Enterprises shall submit a Special Tax Adjustment Self-Payment Form to the tax authorities if they make self-adjustments of a special tax adjustment and pay overdue taxes by themselves.


Enterprises may make self-adjustments and pay overdue taxes by themselvesunder the following conditions:


Where an enterprise discovers potential risks regardinga special tax adjustment through self-examination;


Where an enterprise discovers potential risks regardinga special tax adjustment after receiving the risk warnings in this regard from tax authorities;


Where an enterprise conductsa self-adjustment and pays overdue taxes after a special tax adjustment investigation is launched and before a Special Tax Investigation Adjustment Notice is served by tax authorities.


Legal Basis

Article 2 and Article 3 of the State Taxation Administration Public Notice Regarding the Release of the Administrative Measures for the Special Tax Investigation Adjustments and Mutual Agreement Procedures (STA Public Notice [2017] No.6)


Materials Needed

No.

Materials

Qty

Notes

1

Special Tax Adjustment Self-Payment Form

1



Notes:

1. Taxpayers are responsible for the authenticity and legality of the materials submitted.

2. Taxpayers are required to submit paper documents when they go to the tax service hall to handle their tax affairs,or submit electronic documents according to the operation requirements of the online system if they handle their tax affairs online or through mobile terminals.

3. For materials not specified as original or printed copies in the “Materials Needed” list, the original copies shall be provided; for materials specified as printed copies, only printed copies shall be provided; for materials specified as original and printed copies, the printed copies will be collected and the original copies will be returned after verification.

4. The submitted printed copies must state its consistency with the original copies and be stamped with the company’s official seal.


Service Channels

1.Tax Service Halls (Click to view the location, opening hours and contact information of the tax service halls)

“City-wide Universal Processing” services will be provided at all tax service halls except for the Second Tax Bureau of Shenzhen Municipality.


2.A self-service tax terminal is currently unavailable.


3. Online service

Online services are currently unavailable.


Processing Authority

The competent tax authorities


Processing Time

1. Time limit for taxpayers

Before receiving the Special Tax Investigation Adjustment Notice from the tax authority


2. Time limit for tax authorities

If the materialssubmitted are complete and conform to the legal form and the content filled is complete, the tax authority shall complete the procedure immediately after acceptance.

 

Tel.

Please refer to the tax service map for contact numbers of each tax service hall.


Processing Procedure

税务流程图_1-9-11-13-14.jpg


Processing Result

After the processing is completed, one of the stamped copies of the Special Tax Adjustment Self-Payment Form will be returned to the taxpayer.


Notices for Taxpayers

The tax authorities provide single-window service. Taxpayersneed to visit the tax authorities only once at most on the precondition that the materials are complete and meet the legal requirements for acceptance.


Fees

Free of charge


Application Forms

The form can be downloaded from the “Tax Services” – “Download Center” – “Form Download” section of the Shenzhen Tax Service website, State Taxation Administration (specific download address) or collected from the tax service halls.


 Instructions for Filling out Forms

Please see the instructions for fillingout as shown in the relevant forms.



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