China Restricts Outbound Travel of Legal Representatives of Enterprises with Overdue Tax Liabilities

According to a notice issue by China's General Office of the State Administration of Taxation, the Beijing Taxation Bureau has begun taking stronger measures against enterprises with overdue tax liabilities, including preventing the legal representative of such enterprises from leaving the country. According to the notice, the enterprises have substantial taxes overdue and are expected for tax evasion.
Although such strong measures are allowed under the Law of the People's Republic of China…