Issued by: State Taxation Administration Beijing Municipal Tax Bureau / Tianjin Municipal Tax Bureau / Hebei Provincial Tax Bureau / Shanxi Provincial Tax Bureau / Inner Mongolia Autonomous Region Tax Bureau
Issue No.: Announcement No. 3 of 2024 by State Taxation Administration Beijing Municipal Tax Bureau / Tianjin Municipal Tax Bureau / Hebei Provincial Tax Bureau / Shanxi Provincial Tax Bureau / Inner Mongolia Autonomous Region Tax Bureau
Release Date: September 14, 2024
Effective date:  December 1, 2024
Links: http://beijing.chinatax.gov.cn/bjswj/sszc/zxwj/202409/3622cf37565e4ba9adcc14a424401b64.shtml

To promote the unification of enforcement standards across regions, the tax bureaus of the five provinces and municipalities in the North China have jointly formulated the "Administrative Penalty Discretionary Benchmark for the North China Region" (referred to as the "Discretionary Benchmark"). The specific provisions are as follows:
a. Applicable provinces and municipalities: Beijing, Tianjin, Hebei Province, Shanxi Province, Inner Mongolia Autonomous Region.
b. Collective deliberation provision: Where the proposed penalty decision is inconsistent with the corresponding penalty range stipulated in the "Discretionary Benchmark," it shall be decided through collective deliberation.
c. The tax authority should clearly state the application circumstances of the administrative penalty discretionary benchmark in the penalty decision document.
d. For tax violations that occurred before the implementation of the "Discretionary Benchmark" and for which the tax authority has not yet made an administrative penalty decision, they shall be handled according to the original regulations, except where handling them according to the "Discretionary Benchmark" would be more favorable to the tax administrative counterpart.