For the purpose of implementing the requirements of Circular on Issuance of Memorandum of Cooperation in Execution of Joint Disciplinary Measures against Serious Offenders of Taxation Law (FGCJ [2014] 3062), which is jointly made by National Development and Reform Commission (NDRC), State Administration of Taxation, the Ministry of Land and Resources and other 21 departments, and promoting the strong combined force in rewarding the good faith and punishing the incredibility, the conditions which state that “anyone who is considered as serious offender of taxation law by Ministry of Land and Resources and Beijing tax authorities will be prohibited from participating in land auction (bidding) activity” shall be added in the transaction documents of lands that are for sale by public tendering, auction, and listing, in accordance with Circular of Beijing Municipal Bureau of Land and Resources Concerning Implementation of Execution of Joint Disciplinary Measures against Serious Offenders of Taxation Law (JGTF[2015] No. 593).