Notice from the State Taxation Administration Concerning revising certain matter on issuance of "China Tax Resident Certificate" (STA Public Notice [2019] No. 17)

01 April 2019

The State Taxation Administration issued the above notice concerning issues related to revising certain matters on issuance of “China Tax Resident Certificate” (“the Notice”) on 1 April 2019. According to the Notice, domestic and overseas branches of a Chinese resident enterprise shall submit the application form and necessary documents through their Mainland head office to the head office's competent tax authority. Partnerships shall file the application with the competent tax authority of the Chinese resident partner. The Notice will take effect on 1 May 2019.

Abstract

The State Taxation Administration issued the above notice concerning revising certain matters on the issuance of “China Tax Resident Certificate” (“the Notice”) on 1 April 2019. The Notice is effective from 1 May 2019.

Domestic and foreign branches of a Chinese resident enterprise shall submit their tax resident certificate applications through their Mainland head office to the in-charge tax authority of the head office.

Partnerships shall file the application with the in-charge tax authority of the Chinese resident partner.

The required documents are as follows:

1. The China Tax Resident Certificate Application Form;
2. Supporting documents relating to the income for enjoying tax treaty benefits including contracts, agreements, board resolutions or shareholder resolutions, and the relevant payment certificates;
3. Applicants with place of domicile in the Mainland should provide supporting documents of his/her habitual residence;
4. Applicants with no place of domicile in the Mainland but has resided in the Mainland for up to 183 days in a tax year should provide supporting documents of the period of his/her stay in the Mainland;
5. Domestic and foreign branches should provide the registration information of their head office; and
6. Chinese resident partners of a partnership should provide the partnership's registration information.