The State Administration of Taxation (SAT) has recently issued the Announcement [2018] No.55, deciding to have the Tax Payment Receipt (Textual Form) superseded by the Tax Payment Record, for individual income tax. This announcement will take effect from January 1, 2019.

The announcement clearly states that, from January 1, 2019, if a taxpayer claims for a certificate for the paid or refunded individual income tax which is due for a tax period after January 1, 2019 (inclusive), the tax authority will no longer issue the Tax Payment Receipt (Textual Form) but issue the Tax Payment Record; if the taxpayer claims for a certificate for the paid or refunded individual income tax which is due for a tax period before December 31, 2018 (inclusive), the tax authority will still issue the Tax Payment Receipt (Textual Form). In addition, the announcement provides that a taxpayer may entrust another party to get the Tax Payment Record for individual income tax by presenting relevant certificates and documents at the taxpayer service hall. A taxpayer that has an objection to the Tax Payment Record for individual income tax may apply to the tax authority indicated on this record for verification.

 (Source: SAT )