Core Viewpoint - The "Tax Arrears Announcement Measures" aims to standardize the announcement behavior of tax authorities regarding tax arrears, protect taxpayers' legal rights, and ensure timely collection of state taxes, effective from March 1, 2026 [1][18]. Summary by Sections Article 1: Purpose and Definition - The measures are designed to regulate tax authorities' announcement of tax arrears, protect taxpayers' rights, and prevent new tax arrears from occurring [2]. - Tax arrears are defined as unpaid taxes beyond the legal deadlines, including various types of taxes such as educational fees and local educational surcharges [2]. Article 5: Announcement Authority - The announcement authority is defined as the tax bureau at or above the county level [5]. - Tax authorities are required to announce tax arrears monthly on administrative law enforcement information public platforms and may use other channels as needed [5]. Article 8: Announcement Content - The announcement must include detailed information such as the taxpayer's name, identification number, responsible person's name, tax types, arrears amount, and any penalties incurred [8][9]. Article 10: Confirmation Process - Before making an announcement, the tax authority must send the proposed announcement content to the taxpayer for confirmation, allowing them to raise objections within three working days [10]. - If the taxpayer does not confirm or the objection process is completed, the tax authority will proceed with the announcement [11]. Article 12: Approval Process - The announcement must be approved by the head of the announcement authority before being made public [12]. Article 13: Exemptions from Announcement - Certain situations, such as bankruptcy or cases involving state secrets, may exempt tax arrears from being announced [13][14]. Article 10: Updating Announcements - Tax authorities must update the announcement if the taxpayer has cleared the arrears or if there are changes in registration information [14][25]. Article 22: Main Considerations for Revisions - The revisions aim to standardize tax enforcement, enhance the role of tax arrears announcements, and strengthen taxpayer rights protection [22]. - Key changes include clarifying the announcement process, unifying announcement frequency to monthly, and ensuring timely updates of tax arrears information [23][24][25].