Notice on Implementation of the 2025 Tax Audit Program

May 2, 2025

On April 29, 2025, the General Department of Taxation (“GDT”) announced Clarification No. 12779 on tax audits to be conducted under the manual on tax audit methods and procedures, also referred to as the “Tax Audit SOPs.”

The GDT will conduct tax audits of 4,827 companies throughout 2025. In accordance with established protocol, each selected company will receive a formal tax audit notice from the GDT. This notice will outline the necessary preparations and the expectations for cooperation with the tax administration during the audit process.

Furthermore, the GDT has clarified that, based on the principles outlined in the Tax Audit SOPs, a company will generally be subject to an on-site audit only once in a three-year period. This limitation does not apply if the entity is found to be at risk or has irregularities.