China's State Administration of Taxation has issued Announcement No. 6 of 2021 concerning relief from administrative tax penalties for certain first-time tax violations, which is being provided as part of further reforms for tax collection and administration. This includes that no administrative penalties will be imposed in respect of 10 listed violations if they are first-time violations, the harmful consequences are minor, and initiative is taken to make corrections before the violation is discovered or before the deadline ordered by the tax authorities. The violations listed in the announcement include failure to set up and keep account books, failing to submit tax declarations and documents within the time limit, failing to properly issue invoices and submit invoice data, failing to report on engineering operations or labor services contracts with non-residents, and others.