Notice of the State Administration of Taxation on Simplifying the Annual Filing for Small Low-Profit Enterprises (SAT Public Notice [2018] No. 58)

17 December 2018

The State Administration of Taxation issued the above notice on 17 December 2018. Apart from the forms and items required in articles 1, 2 and 3, small low-profit enterprises may choose to fill in the forms according to their own operating situations, and are not required to fill in forms which are not applicable. The notice is applicable to small low-profit enterprises from the 2018 annual corporate income tax filing onwards.

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