Concluding the Tripartite Agreement on Authorizing Banks to Transfer Tax (Fees) Payment by Taxpayers

 2018-06-10  31


Notice of the Shanghai Municipal Office of the State Administration of Taxation, the Shanghai Municipal Bureau of Local Taxation and the Shanghai Branch of the People's Bank of China on Issues concerning Concluding the Tripartite Agreement on Authorizing Banks to Transfer Tax (Fees) Payment by Taxpayers

  • Document NumberNo. 88 [2016] of the Shanghai Municipal Office of the State Administration of Taxation
  • Area of Law Taxation
  • Level of Authority Local Regulatory Documents
  • Date issued06-28-2016
  • Effective Date06-28-2016
  • Status Effective
  • Issuing Authority Shanghai Municipal Office, State Administration of Taxation Shanghai Local Taxation Bureau People's Bank of China, Shanghai Branch



Notice of the Shanghai Municipal Office of the State Administration of Taxation, the Shanghai Municipal Bureau of Local Taxation and the Shanghai Branch of the People's Bank of China on Issues concerning Concluding the Tripartite Agreement on Authorizing Banks to Transfer Tax (Fees) Payment by Taxpayers
(No. 88 [2016] of the Shanghai Municipal Office of the State Administration of Taxation)
The taxation bureau of all districts and countries and all directly subordinated branches, Shanghai branches and SHFTZ branches of state-owned commercial banks and joint-stock commercial banks, Bank of Shanghai, Shanghai Rural Commercial Bank, Shanghai branches of other incorporated banks, and all foreign-funded banks in Shanghai engaged in the RMB business:
In accordance with the relevant work arrangements in the Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Issuing the Interim Measures for the Administration of the Horizontal Networking among Finance Departments, Taxation Authorities, Treasuries and Commercial Banks for the Electronic Payment of Tax Revenues to the Treasury (No. 50 [2007], Ministry of Finance)and the Announcement of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation on Issues concerning Launching?the Phase III Golden Tax Project?(No. 8 [2016]), the taxpayers may enter into the Tripartite Agreement on Authorizing Banks to Transfer Tax (Fees) Payment (hereinafter referred to as the “Tripartite Agreement”) with tax authorities and deposit banks to realize the tax payment by transfer into the treasuries. With respect to the electronic tax payment with the natural person taxpayers (hereinafter referred to as the “natural persons”) as the subject, you are hereby notified of the relevant issues concerning further regulating the Tripartite Agreement as follows:
I. Process of Appling for the Tripartite Agreement
1.A natural person shall open a debit card or a current passbook in a commercial bank which has implemented the horizontal networking among finance departments, taxation authorities, treasuries and commercial banks in Shanghai.
2.A natural person shall, on the basis of his or her valid ID, undergo the natural person information registration, report the deposit account and account number, and apply for concluding the Tripartite Agreement (see the Annex) to the competent tax authority.
II. Process of Concluding the Tripartite Agreement
1.The tax authority shall review the materials from the natural person and the application that satisfies the conditions shall be handled immediately.
2.The tax authority shall, after filling in such contents as the serial number and the taxpayer's name on the Tripartite Agreement, print it?in triplicate. After the natural person confirms that there is no error, the tax authority shall affix “the special seal for the Tripartite Agreement” on one copy of the agreements in triplicate.
3.After fetching the agreements in triplicate back, the natural person shall supplement relevant information in relevant columns of the agreements and affix the seals (or signatures) as required. Afterwards, the natural person shall undergo the follow-up formalities for concluding the Tripartite Agreement with the deposit bank on the basis of the agreements in triplicate and related materials.
4.After accepting the agreements submitted by the natural person, if no error is found upon confirmation, the deposit bank shall print such contents as the name of the deposit bank and account number of the tax payment account in the columns for the bank of the agreements in line with the uniform formats as prescribed in Shanghai, and hand over the agreements in triplicate to the natural person for confirmation on the scene.
5.After the natural person confirms that there is no error, the agreements in triplicate shall be returned to the deposit bank. After the deposit bank affixes the bank business seals on the agreements in triplicate, it shall retain the agreement with “the special seal for the Tripartite Agreement” by itself and give the other two back to the natural person.
6.The natural person shall turn in the two agreements to the tax authority. After verifying the bank information in tax administration system in line with the contents in the agreements printed by the bank, the tax authority shall initiate the on-site information verification of the Tripartite Agreement against the deposit bank through the horizontal networking system. If the verification succeeds, the tax authority shall affix “the special seals for the Tripartite Agreement” on the received two agreements and the tax authority and the natural person shall respectively hold one copy, as a result of which the contents of the agreements come into force. If the verification fails, the natural person, the tax authority and the deposit bank shall jointly identify reasons and make relevant corrections. If the corrections are not effective, the agreements fail to take into effect on the grounds that the information verification by way of the horizontal networking system fails; if necessary, the natural person shall enter into a new Tripartite Agreement.
III. Process of Modifying and Terminating the Tripartite Agreement
1.Where the natural person has entered into the Tripartite Agreement, if there are some changes in such contents as the competent tax authority and the tax payment account name (or account number) recorded in the Agreement, or the tax payment obligations are terminated on account of the rescission of investment relationship or any other reason, the Tripartite Agreement shall be terminated in accordance with the termination process. As actually needed, the natural person can conclude the Tripartite Agreement anew.
2.Termination Process
(1)The natural person shall submit the written application for “the Termination of Authorizing Banks to Transfer Tax (Fees) Payment” to the competent tax authority. The written application shall include the serial number of the Tripartite Agreement, the name and account number of the signatory tax payment account, and explanations on modification or termination of the signatory account, among others, accompanied with the statement that the provided information is true, legal and valid and the relevant legal liabilities will be assumed. The application shall be personally signed.
(2)After accepting the application, if no error is found upon confirmation, the tax authority shall notify the deposit bank to rescind the Tripartite Agreement via the horizontal networking system, as a result of which the Tripartite Agreement is terminated. The written application shall be retained by the tax authority.
IV. Matters Requiring Attention
1.The natural person involving the cross-regional tax payment obligations shall respectively apply for entering into the Tripartite Agreement to the competent tax authorities.
2.The natural person shall fill in the Party B taxpayer, the actual taxpayer name, the type of valid ID, ID number and the designated account number on the Agreement. The names of the taxpayer and the actual taxpayer shall be consistent with the names on their IDs. He shall personally affix his signature at the place of Party B (the natural person).
3.The natural person may use an identification card, a passport, the exit-entry permit for travelling to and from Hong Kong and Macao or the travel pass for Mainland residents to travel to or from Taiwan, or any other ID recognized by the deposit bank as the valid ID type, with which the valid ID type and number in the Tripartite Agreement shall be in line.
4.The natural person may contract with any business outlet of the deposit bank in Shanghai. For matters related to the deposit bank during the signing, the deposit bank shall make explanations to the natural person.
5.Where the individual industrial and commercial household taxpayer and the natural person use the same debit bank or current passbook when signing the contract, the business may be handled together.
6.If the tax reimbursement occurs, the natural person shall apply to the competent tax authority for tax refund, whose account number is the actual tax payment account number.
V. Working Arrangements
1.Beginning on June 1, 2016, any natural person using an ID card as the valid ID type may conclude the Tripartite Agreement.
2.Beginning on July 1, 2016, any natural person using any ID but an ID card as the valid ID type (see Paragraph 3, Article 4 in this Notice) may conclude the Tripartite Agreement.
3.The commercial banks that support taxpayers to conclude the Tripartite Agreement in Shanghai are those published in the special column for horizontal networking among finance departments, taxation authorities, treasuries and commercial banks in taxation topic on the website of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation.
VI. Working Requirements
1.All entities please pay high attention, vigorously utilize such various platforms as websites, WeChat and micoblog, and effectively conduct the publicity and interpretation for natural persons.
2.The tax authorities shall implement the signing of the Tripartite Agreement according to the launching time of?the Phase III Golden Tax Project?under the principle of respecting the free will of natural persons.
3.The commercial banks shall complete work assignments for all business outlets on schedule and confirm that the bank core systems can guarantee that in the case of sufficient balance in signatory accounts, the money deducted by the tax authorities is not subject to the limitation in amount of money.
4.All entities please pay attention to gathering matters in the process of signing the Tripartite Agreement, report them to the superior authorities in a timely manner and properly handle them.
VII. Miscellaneous
The Annex 2, that is, the Tripartite Agreement on Authorizing Banks to Transfer Tax (Fees) Payment by Taxpayers in the Notice of the Shanghai Municipal Office of the State Administration of Taxation, the Shanghai Municipal Bureau of Local Taxation and the Shanghai Branch of the People's Bank of China on Issuing the Business Rules for the Horizontal Networking System for Electronic Tax Payment among Finance Departments, Taxation Authorities, Treasuries and Commercial Banks (for Trial Implementation)(No. 4 [2013], Shanghai Municipal Office of the State Administration of Taxation ) will be repealed from the issuance of this Notice. The legal force of the Tripartite Agreement signed as aforesaid remains unchanged and the taxpayers are not required to sign a new agreement.
The Annex in this Notice is also applied to any of the following circumstances:
1.Any other taxpayer but the natural person enters into the Tripartite Agreement with the tax authority and the deposit bank;
2.The taxpayer applies to the competent tax authority for self-service through the Online Tax Service Hall on the website of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation. The launch time and the streamlined procedures shall be subject to the tax payment prompts on the website of the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation.

Annex: Tripartite Agreement on Authorizing Banks to Transfer Tax (Fees) Payment
Shanghai Municipal Office of the State Administration of Taxation
Shanghai Municipal Bureau of Local Taxation
Shanghai Branch of the People's Bank of China
June 28, 2016