各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为进一步落实《中华人民共和国境外非政府组织境内活动管理法》关于境外非政府组织机构凭登记证书依法办理税务登记的要求，现就境外非政府组织机构办理税务登记有关事宜通知如下：
(To) every province, autonomous region, provincial level city, and cities specifically designated in the state plan’s National Tax Bureau and Regional Tax Bureaus:
In order to further fulfil the “PRC’s Overseas NGO Domestic Activities Management Law,” overseas NGOs that rely on registration credentials shall conduct tax registration as required by the law. The current notification to overseas NGO offices regarding tax processing registration is as follows:
一、对于2017年1月1日以后在公安部门登记设立的境外非政府组织机构，以18位统一社会信用代码为纳税人识别号，按照现行规定办理税务登记，发放税务登记证件。对已在民政等部门登记设立并已办理税务登记，但未取得统一社会信用代码的境外非政府组织机构，税务部门应积极配合公安、民政等部门逐步完成存量代码的转换工作。对于持民政等部门颁发的登记证书到税务部门办理涉税事项的纳税人，要提醒及时到公安部门领取新的登记证书。
1) With regard to overseas NGOs established by the public security departments after January 1, 2017, Taxpayer’s Registration Codes with eighteen digit Uniform Social Credit Codes may, in accordance with current Tax Bureau state revenue registration regulations, be granted state revenue registration credentials. For Overseas NGOs that have already registered with and have conducted tax registration with the Civil Affairs Department but have not yet obtained a Uniform Social Credit Taxpayer’s Registration Code, you must comply with the Tax Revenue Department and the Civil Affairs Department to complete a step by step transformation of your Stock Codes. For taxpayers who went to the Tax Revenue Department to handle tax related matters and were issued registration credentials by the Special Civil Affairs Department, we must remind you to promptly visit a Public Security Bureau to obtain new registration credentials.
二、税务部门在为纳税人办理税务登记时，可以通过境外非政府组织网上办事服务平台（http://www.ngo.gov.cn）查询纳税人的设立登记信息。税务部门要加强与当地公安部门的协调配合，积极创造条件，采取有效措施，建立信息交换传递和数据共享机制，充分利用信息化优势，减少纳税人重复报送资料，提高办事效率，降低行政成本。
2) When the Tax Revenue Department is handling taxpayers’ taxation service registration, it is possible to access the overseas NGO Online Services Website (http://www.ngo.gov.cn) to inquire about taxpayers’ registration setup information. The Tax Revenue Department will enhance its cooperation with local Public Security Bureaus, actively create specifications, adopt effective measures, set up information transferring and data sharing systems, adequately utilize the advantages of informatization, reduce taxpayers’ repeated declaration and delivery of materials, increase work efficiency and lower administration costs.
三、国税局、地税局要加强协作，任何一方均可为纳税人办理税务登记。受理登记申请的税务机关通过国税局、地税局的信息共享渠道，及时将登记信息传递至另一方，确保双方征管基础信息一致，避免纳税人“多头跑”。
3) The General Department of Taxation and the Local Taxation Bureaus will enhance cooperation so that either party may conduct tax revenue registration for taxpayers. The State Revenue Service’s handling of registration applications will pass through the General Department of Taxation and the Local Taxation Bureau’s information sharing channels. The transfer of information to the other party will be registered promptly so as to ensure that the collection of both sides’ basic information is consistent in order to prevent taxpayers from having to engage in a wild goose chase.
各地执行中如有问题和建议，请及时向税务总局（征管科技司）反馈。
联系人：税务总局征管科技司 王涛，电话：010-63417883。
If you have questions or suggestions at any time during implementation, please promptly send feedback to the General Department of Taxation’s Department of Science and Technology.
Contact: Wang Tao (General Department of Taxation – Department of Science & Technology) Tel: 010-63417883