Some Local Governments Refuse to Enforce the Personal Income Tax Law

• Author: Ju Jing et al

On July 30, 2011, the Standing Committee of the National People’s Congress passed a resolution relating to the revisions of the personal income tax law, providing that as of September 1, 2011, all income in the form of wages and salaries should be held exempt from taxation up to the amount of 3500 RMB per month. In some locations, the law could not be implemented as scheduled, because the local tax authorities refused to enforce the new provisions on the grounds that they had not yet received the proper documentary...