When conducting tax inspection, the personnel dispatched by the tax authorities shall show their tax inspection certificates and tax inspection notices; Without a tax inspection certificate and a tax inspection notice, taxpayers, withholding agents and other parties have the right to refuse the inspection. The tax authorities may use a unified tax inspection notice when inspecting bazaars and centralized business households.

The specific measures for the style, use and management of tax inspection certificates and tax inspection notices shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).