Recently,the State Administration of Taxation ("SAT") has recently issued the Announcement on Abolishing and Amending Some Tax-related Normative Documents (the "Announcement"), immediately effective from the date of issuance.

 According to the Announcement:

 1. The Circular of the State Administration of Taxation on Adjusting Procedures of Examination and Approval for the Exemption from Value-added Tax on Fodder Made by Fodder Manufacturers is annulled;

 2. Article 1 of the Circular of the State Administration of Taxation on Enhanced Follow-up Administration After the Cancellation of Procedures of Examination and Approval for the Exemption from Value-added Tax on Fodder Products is also abolished; 

3. The Announcement of the State Administration of Taxation on Streamlining Procedures to Handle Tax Administrative Approval Items has been revised and is re-issued together with this Announcement.

Further, the Announcement expressly states that, revisions introduced under the aforesaid third clause are aimed at putting into practice the requirement, as set out in the Announcement of the State Administration of Taxation [2018] No.65), stating that a previous tax certification item requiring a taxpayer to submit a certification issued by the public security organ for a force majeure accident prior to the deadline for tax payment if it has to defer the tax payment due to force majeure, shall be removed.

(Source: STA )