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Announcement on Matters Concerning the Issuance of the Certificate of Chinese Fiscal Resident

Document No.:Announcement No. 40 of the State Administration of Taxation in 2016

Taxes:Tax Registration

Date of Promulgation:2016-10-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2016-06-28


Issued by: State Administration of Taxation

Document No.: Announcement No. 40 of the State Administration of Taxation in 2016

Date of Issuance: 2016-6-28


Pursuant to the Law of the People’s Republic of China on the Administration of Tax Levy & Collection and its implementation rules, the Enterprise Income Tax Law of the People’s Republic of China and its implementation regulations, the Individual Income Tax Law of the People’s Republic of China and its implementation regulations as well as relevant laws and regulations, to provide services for enterprises’ and individuals’ outbound investment, operations and labor services and facilitate the issuance of the Certificate of Chinese Fiscal Resident (hereinafter referred to as the Fiscal Resident Certificate, please see Attachment 1), relevant matters are hereby given as follows:

I. For the purpose of enjoying the benefits of Double Taxation Agreements (inclusive of taxation arrangements or agreements signed with Hong Kong, Macao and Taiwan), taxation provisions of aviation agreements, taxation provisions of maritime agreements and taxation provisions of vehicle transportation agreements as well as taxation agreements or the exchange of letters on mutual exemption of the revenue from international transportation (hereinafter referred to taxation agreements) signed externally by the Chinese Government, enterprises or individuals (hereinafter referred to as applicants) can file applications for issuance of the Certificate of Chinese FiscalResidentwith taxation authorities.

II. Applicants shall file applications for the issuance of the Fiscal Resident Certificate with the in-charge state taxation bureaus or the local taxation bureaus at the county level whichever is responsible for their income tax matters(hereinafter referred to as in-charge taxation authorities).

Branches of Chinese resident enterprises at home or overseas shall file applications with in-charge taxation authorities through their headquarters. Partnerships shall make their Chinese partners as applicants to file applications with in-charge taxation authorities of the Chinese partners.

III. Applicants can file applications for the issuance of the Fiscal Resident Certificate in any Gregorian calendar year when they constitute Chinese fiscal residents.
IV. Applicants shall submit the following application forms and materials:

i. The application form of the Certificate of Chinese Fiscal Resident (please see Attachment 2);

ii. Contracts, agreements, resolutions of boards of directors or meetings of shareholders and payment documents as well as other supporting particulars related to the revenue to enjoy the benefit of taxation agreements;

iii. If applicants are Chinese and have domiciles within the territory of China, they shall provide supporting documents to prove that they habitually live within the territory of China due to their household registration, families or economic interests, which include the applicants’ ID information, explanatory materials or other materials;

iv. If applicants are individuals and have no domiciles, and have lived within the territory of China for a full year, they shall provide relevant supporting materials to prove how long they actually have lived within the territory of China, the materials of which include passport information, explanatory materials or other materials.
v. When branches at home or overseas file applications through their headquarters, they still need to provide registration situations of the branches and the headquarters;

vi. When partnerships make their Chinese partners to file applications, they still need to provide the registration of the partnerships.

All the aforementioned filled-in or submitted materials shall be written in Chinese. If the relevant materials are written in foreign languages, their Chinese versions shall be provided at the same time. Applicants can submit duplicates of the aforementioned materials to in-charge taxation authorities, but they shall affix their seals or signatures on the duplicates and they shall present their original documents for inspection according to the requirement of in-charge taxation authorities.


V. Where materials submitted by applicants are complete, in-charge taxation authorities shall accept and hear the case on the spot as required; where materials are incomplete, in-charge taxation authorities shall not accept or hear the case and shall inform applicants of the contents to be supplemented and amended in one lump sum.

VI. In-charge taxation authorities shall, according to the Enterprise Income Tax Law of the People’s Republic of China and its implementation regulations and the Individual Income Tax Law of the People’s Republic of China and its implementation regulations as well as the registration of taxpayers, their domiciles and time of residence within the territory of China, etc., make judgements about their resident status.
VII. Responsible persons of in-charge taxation authorities shall, within ten days starting from the date on which the case is accepted and heard, sign and issue the Certificate ofFiscal Residentwith official seals being affixed on them or inform applicants of the reason not to issue the certificate.

Where in-charge taxation authorities can not accurately make judgements about the resident’s status, they shall report it to the taxation authorities at a higher level. Where the situation needs to be reported to taxation authorities at a higher level, in-charge taxation authorities shall conclude the case within 20 working days starting from the date on which the case is accepted and heard.
VIII. Where in-charge taxation authorities or taxation authorities at a higher level cannot make judgements according to materials submitted by applicants, they can require applicants to supplement relevant materials and inform applicants of the contents need to be supplemented in a lump sum in written form. The time when applicants supplement materials is not included in the aforementioned time limit.
IX. In-charge taxation authorities shall uniformly number the Certificates of Fiscal Resident issued by them. The number format is: taxation authorities’ code (preceding seven digits) + year (four digits) + serial number (five digits). “Year” shall be the Gregorian calendar year when the Certificate of Fiscal Resident is issued while “serial number” is the natural serial number of the Certificate ofFiscal Resident issued by in-charge taxation authorities in the said year.

X. Where taxation authorities of other contracting party have special requirements for the pattern of the Certificate ofFiscal Resident, applicants shall state it in writing and provide the pattern of the Certificate ofFiscal Resident and in-charge taxation authorities shall handle the case according to the aforementioned provisions.
XI. Taxation authorities of all places shall further explore or optimize service modes, enhance the information level and handling efficiency and facilitate the enjoyment of taxation agreement profits of applicants. Taxation authorities of all places shall strengthen the tax administration of overseas income of applicants whose Certificates ofFiscal Resident are issued by them, thus helping them reduce tax risks.
XII. The Announcement shall come into force from October 1st, 2016. The Notice of the State Administration of Taxation on Doing a Good Job for the Issuance of the “Certificate ofChinese Fiscal Resident” (Guoshui Han [2008] No. 829) and the Supplementary Notice of the State Administration of Taxation on Doing a Good Job for the Issuance the “Certificate ofChinese Fiscal Resident” (Guoshui Han [2010] No. 218) as well as Article XXVIII of the Announcement of the State Administration of Taxation on Printing and Distributing the “Administrative Measures for the Income of Chinese Capital Holding Resident Enterprises Registered Overseas (for trial implementation)” (Announcement No. 45 of the State Administration of Taxation in 2011) shall be simultaneously nullified.

The announcement is hereby given.


Attachments: 1. Certificate ofChinese Fiscal Resident

2. Application Form of the “Certificate of Chinese Fiscal Resident”


State Administration of Taxation

June 28th, 2016


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