The State Administration of Taxation has attempted to clarify issues concerning the issuance of tax payment receipt of individual income tax. The first of the clarifications specifies that where the tax authority directly collects tax payments and the taxpayer requests a tax payment receipt, the tax authority must issue a general certificate of tax payment, a tax payment warrant or proof. A second clarification states that where a detailed tax declaration has been implemented in areas where the relevant conditions are fulfilled, the tax withholding agent must inform the taxpayer of his IIT payment status in the current year. The SAT’s notice further specifies that where the detailed tax declaration is being implemented but conditions for tax receipt issues are not fulfilled, the tax withholding agent shall proactively create conditions to promote the application of IIT management systems, extend the coverage of detailed tax declaration and attempt to issue the tax payment receipt for taxpayers as soon as possible. Lastly, the tax authority shall urge the tax withholding agent to perform its obligation of information disclosure.