Announcement of the State Taxation Administration on Relevant Matters Concerning the Certificate of Tax Residency
Announcement of the State Taxation Administration on Relevant Matters Concerning the Certificate of Tax Residency
Announcement of the State Taxation Administration on Relevant Matters Concerning the Certificate of Tax Residency
Announcement of the State Taxation Administration [2025] No. 4
January 26, 2025
To better serve high-level opening-up to the outside world, further facilitate taxpayers in claiming treaty benefits and conducting cross-border operations, and in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules, the Law of the People's Republic of China on Enterprise Income Tax and its implementation regulations, the Individual Income Tax Law of the People's Republic of China and its implementation regulations, the following announcement is made regarding the Certificate of Tax Residency (see Attachment 1):
1. Enterprises or individuals (hereinafter collectively "applicants") may apply to their competent tax authorities for the issuance of the Certificate of Tax Residency for any calendar year in which they are considered Chinese tax residents.
2. Domestic and overseas branches of Chinese resident enterprises, as well as individual businesses (hereinafter "domestic individual businesses"), sole proprietorship enterprises (hereinafter "domestic sole proprietorship enterprises"), and partnership enterprises (hereinafter "domestic partnership enterprises") registered in China cannot apply for the issuance of the Certificate of Tax Residency, but may proceed according to the following circumstances:
(1) The domestic and overseas branches of a Chinese resident enterprise shall have their Chinese head office apply to the competent tax authority of the head office for the issuance of the Certificate of Tax Residency.
(2) A domestic individual business shall have its Chinese resident owner apply to the competent tax authority at the location where the domestic individual business operates for the issuance of the Certificate of Tax Residency.
(3) A domestic sole proprietorship enterprise shall have its Chinese resident investor apply to the competent tax authority at the location where the domestic sole proprietorship enterprise operates for the issuance of the Certificate of Tax Residency.
(4) A domestic partnership enterprise shall have its Chinese resident partner apply to the competent tax authority of the Chinese resident partner for the issuance of the Certificate of Tax Residency.
3.
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Announcement of the State Taxation Administration [2025] No. 4
January 26, 2025
To better serve high-level opening-up to the outside world, further facilitate taxpayers in claiming treaty benefits and conducting cross-border operations, and in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules, the Law of the People's Republic of China on Enterprise Income Tax and its implementation regulations, the Individual Income Tax Law of the People's Republic of China and its implementation regulations, the following announcement is made regarding the Certificate of Tax Residency (see Attachment 1):
1. Enterprises or individuals (hereinafter collectively "applicants") may apply to their competent tax authorities for the issuance of the Certificate of Tax Residency for any calendar year in which they are considered Chinese tax residents.
2. Domestic and overseas branches of Chinese resident enterprises, as well as individual businesses (hereinafter "domestic individual businesses"), sole proprietorship enterprises (hereinafter "domestic sole proprietorship enterprises"), and partnership enterprises (hereinafter "domestic partnership enterprises") registered in China cannot apply for the issuance of the Certificate of Tax Residency, but may proceed according to the following circumstances:
(1) The domestic and overseas branches of a Chinese resident enterprise shall have their Chinese head office apply to the competent tax authority of the head office for the issuance of the Certificate of Tax Residency.
(2) A domestic individual business shall have its Chinese resident owner apply to the competent tax authority at the location where the domestic individual business operates for the issuance of the Certificate of Tax Residency.
(3) A domestic sole proprietorship enterprise shall have its Chinese resident investor apply to the competent tax authority at the location where the domestic sole proprietorship enterprise operates for the issuance of the Certificate of Tax Residency.
(4) A domestic partnership enterprise shall have its Chinese resident partner apply to the competent tax authority of the Chinese resident partner for the issuance of the Certificate of Tax Residency.
3.
......