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Announcement of Beijing State Taxation Bureau on Issues Concerning Administration of VAT Exemption on Cross-border Taxable Behavior Subject to VAT-for-BT Reform

Document No.:Announcement No.15, 2016 of Beijing State Taxation Bureau

Taxes:Value-added Tax,Business Tax

Date of Promulgation:2016-05-01

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2016-05-19


Issued by: Beijing State Taxation Bureau

Document No.: Announcement No.15, 2016 of Beijing State Taxation Bureau

Date of Issuance: 2016-05-19


In accordance with the regulations of the “Announcement of the State Administration of Taxation on Promulgating the ‘Measures for the Administration of VAT Exemption on Cross-border Taxable Behavior Subject to VAT-for-BT Reform (for trial implementation)’” (Announcement No.29, 2016 of the State Administration of Taxation, hereinafter referred to as the Announcement No.29), we hereby notify the issues on the administration of VAT exemption on cross-border taxable behavior subject to VAT-for-BT reform (hereinafter referred to as cross-border behavior) of Beijing as follows:


I. In accordance with the regulations of Paragraph iv of Article V, and Item (iii) of Article VIII of the “Measures for the Administration of VAT Exemption on Cross-border Taxable Behavior Subject to VAT-for-BT Reform (for trial implementation)” (hereinafter referred to as the “Measures”) issued by Announcement No.29, when a taxpayer submits certificates proving the location of services provided is out of the territory, the following information should be included:


(i) Documentary evidence proving the service location is out of the territory, which is issued by the buyer of such cross-border behavior (hereinafter referred to as the buyer), with the signature of the representative person (person in charge) of the buyer or the stamp of the buyer’s entity;

(ii) If the seller of such cross-border behavior (hereinafter referred to as the seller) involves appointing personnel to provide services abroad, the taxpayer shall submit the original and photocopies of the “Query Result of Arrival-Departure Records” of the seller’s chief operating personnel (1-3 people) during the period of outbound services as issued by public security immigration control authorities or exit & entry administration departments.


II. If a taxpayer submits the certificate proving the actual operation of international or Hong Kong, Macao and Taiwan transport businesses according to the regulations of Item (iv) of Article VIII of the “Measures”, it can be one of the following materials:  


(i) As for the provision of freight transportation services, the taxpayer shall submit the freight waybill;

(ii) As for the provision of passenger transport services, the taxpayer shall submit the summary table or summary list which can actually reflect the actual situation of passenger transport income, passenger carrying capacity, provenance and destination.


III. If a taxpayer submits the certificate proving the location of services provided is out of the territory according to the regulations of Item (v) of Article VIII of the “Measures”, it can be one of the following materials:  


(i) Certificate of registration of the buyer outside the territory;

(ii) Documentary evidence proving the location of the buyer is out of the territory as issued by the third-party organization.


IV. A taxpayer who provides cross-border behavior with compensation to overseas units may fill out the “Specification List of the Receipt of business Models from Overseas Units by Providing Cross-border Behavior with Compensation” (see the appendix) on a monthly basis, which shall be bound in a volume, and retained by the taxpayer for inspection by the in-charge taxation authorities.


V. Taxpayers may download the “Filing Form of Tax Exemption for Cross-border Taxable Services” as regulated by Announcement No.29 and the “Specification List of the Receipt of business Models from Overseas Units by Providing Cross-border Behavior with Compensation” as regulated by this Announcement from the official website of Beijing State Taxation Bureau (http://www.bjsat.gov.cn) for printing.


VI. A taxpayer who has had any taxable behavior as listed in Article II of Announcement No.29 shall, in the tax filing period when he/she had been granted for tax exemption for the first time or in the month following the tax filing period when he/she had been granted for tax exemption for the first time, go through the procedures of tax exemption & putting-on-record for cross-border taxable behavior through the official website of Beijing State Taxation Bureau or at in-charge taxation authorities.


VII. The announcement shall come into force on May 1, 2016. The “Announcement of Beijing State Taxation Bureau on Re-releasing the Issues Concerning the Administration of VAT Exemption on Cross-border Taxable Services Subject to VAT-for-BT Reform” (Announcement No.32, 2014 of Beijing State Taxation Bureau) shall be simultaneously repealed.


The Announcement is hereby notified.


Appendix: Specification List of the Receipt of business Models from Overseas Units by Providing Cross-border Behavior with Compensation


Beijing State Taxation Bureau

May 19, 2016


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