Circular of the State Administration of Taxation on the Relevant Issues Concerning the Tax Agreement Treatment in Regard to the Depository Interest Received by Foreign Resident Individuals

Circular of the State Administration of Taxation on the Relevant Issues Concerning the Tax Agreement Treatment in Regard to the Depository Interest Received by Foreign Resident Individuals

Guo Shui Han [2000] No.876

October 30, 2000

To the state and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:

Beginning November 1, 2000, foreign residents that wish to enjoy tax agreement treatment in regard to depository interest must complete the "Application for Tax Agreement Treatment in Regard to Depository Interest Received by Foreign Resident Individuals" as required (the "application form," the format of which is attached hereto and can be printed independently by local agencies as the circumstances may require), or provide an identity certificate as issued by the tax administration of the resident's country.
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