Circular of the State Administration of Taxation on the Proper Issuance of the Certificate of Chinese Fiscal Residents

Circular of the State Administration of Taxation on the Proper Issuance of the Certificate of Chinese Fiscal Residents

Guo Shui Han [2008] No. 829

October 9, 2008

The Offices of the State Administration of Taxation and the Local Taxation Bureaus at all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

In order to assist Chinese fiscal residents to enjoy the treatment of the tax treaty signed by Chinese government and the government of the contracting party and make efforts to accomplish the work of issuing the Certificate of Chinese Fiscal Resident, the relevant issues are hereby noticed as follows:

I. The international taxation operating departments of the offices of the State Administration of Taxation and the Local Taxation Bureaus at all localities, cities and provinces (including the jurisdiction areas of municipalities directly under the Central Government) shall be responsible for the work of issuing the Certificate of Chinese Fiscal Resident to related enterprises and individuals who are under the jurisdiction of the corresponding offices or bureaus as for enterprise income tax and individual income tax.
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