On 4 August 2023, the Ministry of Industry and Information Technology of the PRC released a circular on the implementation of APP filings on its official website, which clarified that APP providers engaged in internet information services within the territory of the PRC shall complete the internet content provider (ICP) filing procedures in accordance with the relevant laws and regulations of the PRC. Those who have not completed the ICP filing procedures are not allowed to carry out APP internet information services in the PRC.
Prior to the release of the circular, there was no clear regulation on whether APP providers must apply for ICP Filing, which resulted in different supervision standards and operations in practice among various local supervision authorities. The circular issued by the Ministry of Industry and Information Technology of the PRC officially stipulates that APP providers shall apply for and complete ICP filing procedures.
According to the above circular, APPs that have already carried out operations in the PRC before the issuance of the circular shall complete the ICP filing procedures before April 2024. After the transition period (from 1 September 2023 to 31 March 2024), if the ICP filing procedures for APPs have not been completed, they will be subject to fines and penalties in accordance with the relevant laws and regulations of the PRC.
In addition to APPs installed through APP stores and other channels, mini programs and fast APPs based on WeChat and other APP platforms are also subject to ICP filing procedures.
The legal basis for the issuance of the above circular:
Anti-Telecom and Network Fraud Law of the PRC
Article 23 The establishment of APPs shall go through and complete the licensing or filing procedures with the supervision authorities of telecommunications in accordance with the relevant regulations.
Administrative Measures for Internet Information Services
Article 4 The State implements a licensing system for commercial internet information services and a filing system for non-commercial internet information services.
No one may engage in the provision of internet information services without having obtained a license or completed the filing procedures.
KAIZEN Group is equipped with experienced and highly qualified professional consultants and is therefore well positioned to provide professional advices and services in respect of the formation and registration of company, application for various business licences and permits, company compliance, tax planning, audit and accounting in China. Please call and talk to our professional consultants for details.
Disclaimer
All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage.
The profits obtained by the foreign investors within the territory of the PRC can be freely remitted out according to the Foreign Investment Law of the PRC. However, foreign invested enterprises (FIE, foreign invested limited liability companies) must meet certain conditions and complete specific procedures when applying to remit out the distributed profits (dividends) to overseas shareholders.
With the continuous opening-up of China's cross-border employment market, an increasing number of foreign professionals are choosing to develop their careers in China. First-time applicants often face issues such as conceptual confusion, complex documentation requirements, and tight timelines.
Nowadays, most of the tax incentives implemented in China require taxpayers to determine by themselves whether they are qualified, declare and enjoy tax incentives and retain relevant materials for future inspection. Under such circumstances, enterprises shall actively prevent their own tax-related risks when enjoying tax preferential policies on the basis of the provisions of tax policies.
Tax is the most important source of fiscal revenue of China. It is also an important economic lever utilized by the State to strengthen macro-economic regulation, which produces important impacts on China' s economic and social development. After the tax system reform in 1994 and the fine-tuning of it in subsequent years, China has preliminarily built up a tax system adaptable to the socialist market economy, which has been playing an important role in assuring China's fiscal revenue
