Circular of the State Administration of Taxation on Providing Tax Clearance Certificates and Certificates of Chinese Resident Status to Foreign Individuals and Enterprises

Circular of the State Administration of Taxation on Providing Tax Clearance Certificates and Certificates of Chinese Resident Status to Foreign Individuals and Enterprises

Guo Shui Fa [2001] No.43

April 13,2001

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

For the purpose of avoiding double taxation on transnational taxpayers, relevant matters concerning providing tax clearance certificates and certificates of Chinese resident status to foreign individuals and enterprises (entities) that constitute Chinese fiscal residents are hereby notified as follows:

Article 1 After foreign individuals and enterprises (entities) in China have gone through the procedures for tax payment, the relevant tax authorities shall provide tax clearance certificates promptly to the taxpayers.

Article 2 From January 1.
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