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ChinaLaw

ChinaLaw&Practice

December2009

MeasuresfortheAdministrationoftheTreatmentforWhichNon-tax-residentsareEligibleUnderTaxAgreements（TrialImplementation）

LENGTH:

6533words

HIGHLIGHT:

TheseMeasuresshallapplytonon-tax-residentswithtaxobligationsinChinathatwishtoavailthemselvesofthetreatmentundertheagreementsfortheavoidanceofdoubletaxationexecutedbyChinawithforeigngovernmentsandregions.

（IssuedbytheStateAdministrationofTaxationonAugust242009andeffectiveasofOctober12009.）

GuoShuiFa[2009]No.124

CircularontheIssuanceofthe«MeasuresfortheAdministrationoftheTreatmentforWhichNon-tax-residentsareEligibleUnderTaxAgreements（TrialImplementation）»

OfficesoftheStateAdministrationofTaxationandlocaltaxationbureauxofprovinces,autonomousregions,municipalitiesdirectlyunderthecentralgovernmentandcitieswithindependentdevelopmentplans:

Withaviewtoregulatingandstrengtheningtheadministrationofthetreatmentforwhichnon-tax-residentsareeligibleunderTaxAgreements,theStateAdministrationofTaxationhasformulatedtheMeasuresfortheAdministrationoftheTreatmentforWhichNon-tax-residentsareEligibleUnderTaxAgreements（TrialImplementation）thatitherebyissuestoyou.Youareaskedtoproceedaccordingly.

Attachments（downloadedfromthewebsiteoftheStateAdministrationofTaxation）:

1.RecordFilingFormfortheTreatmentforWhichaNon-tax-residentisEligibleUnderaTaxAgreement

2.ApplicationforApprovalofTreatmentforWhichaNon-tax-residentisEligibleUnderaTaxAgreement

3.FormforReportingInformationontheIdentityofaNon-tax-residentWishingtoAvailItselfofTreatmentUnderanAgreement（forEnterprises）

4.FormforReportingInformationontheIdentityofaNon-tax-residentWishingtoAvailHimself/HerselfofTreatmentUnderaTaxAgreement（forIndividuals）

5.FormforReportingontheImplementationoftheTreatmentforWhichaNon-tax-residentisEligibleUnderaTaxAgreementthatHasBeenApproved

6.FormSummarisingInformationontheTreatmentUnderTaxAgreementsofWhichNon-tax-residentsHaveAvailedThemselves

MeasuresfortheAdministrationoftheTreatmentforWhichNon-tax-residentsareEligibleUnderTaxAgreements（TrialImplementation）

PartOne:

Generalprovisions

Article1:

TheseMeasureshavebeenformulatedpursuanttorelevantprovisionsofthePRCIndividualIncomeTaxLawanditsimplementingregulations,thePRCEnterpriseIncomeTaxLawanditsimplementingregulations,thePRCLawontheAdministrationoftheLevyandCollectionofTaxes（theLaw）anditsimplementingrules（hereinaftercollectivelyreferredtoastheDomesticTaxProvisions）andtheagreementsfortheavoidanceofdoubletaxationexecutedbythegovernmentofthePeople'sRepublicofChinawithforeigngovernmentsandregions（includingthetaxarrangementsenteredintowiththeHongKongandMacaoSpecialAdministrativeRegions,hereinaftercollectivelyreferredtoasTaxAgreements）inordertoregulateandstrengthentheadministrationofthetreatmentforwhichnon-tax-residentsareeligibleunderTaxAgreements.

Article2:

TheseMeasuresshallapplytonon-tax-residentswithtaxobligationsinChinathatwishtoavailthemselvesofthetreatmentunderTaxAgreements,otherthanthetreatmentspecifiedinarticlesoninternationaltrafficofTaxAgreements.

ForthepurposesoftheseMeasures,thephrase"treatmentunderTaxAgreements"means,pursuanttoTaxAgreements,thereductionoforexemptionfromtaxobligationsperformableinaccordancewiththeDomesticTaxProvisions.

Article3:

Non-tax-residentswishingtoavailthemselvesoftreatmentunderTaxAgreementsshallcarryoutexaminationandapprovalproceduresorrecordfilingproceduresinaccordanceherewith.Anon-tax-residentthathasnotcarriedouttheexaminationandapprovalproceduresorrecordfilingproceduresshallnotbeeligiblefortherelevanttreatmentundertheTaxAgreement.

Article4:

Taxauthoritiesshallprovidehighqualityandefficientservicetotaxpayersandanswerbytelephone,inperson,online,byletter,etc.inatimelymannertaxqueriesconcerningthetreatmentforwhichnon-tax-residentsareeligibleunderTaxAgreements.

Article5:

ForthepurposesoftheseMeasures,theterm"non-tax-resident"meansataxpayerthat,pursuanttorelevantDomesticTaxProvisionsorTaxAgreement,isnotaChinatax-payingresident（andcoversbothnon-tax-residententerprisesandnon-tax-residentindividuals）.

Article6:

ForthepurposesoftheseMeasures,theterm"competenttaxauthority"meanstheofficeoftheStateAdministrationofTaxationorthelocaltaxationbureauthat,inrespectofthetaxobligationsinChinaofnon-tax-residents,hasdutiesontaxlevyadministrationinaccordancewithtaxlaws.

PartTwo:

Applicationforexaminationandapproval,andforrecordfiling

Article7:

Anon-tax-residentwishingtoavailitself/himself/herselfofthetreatmentunderaTaxAgreementspecifiedinthefollowingTaxAgreementarticlesshallsubmitanapplicationforexaminationandapprovalofeligibilityfortreatmentunderaTaxAgreementtothecompetenttaxauthorityorthetaxauthoritywithauthorityforexaminationandapproval:

（1）thearticleondividendsofaTaxAgreement;

（2）thearticleoninterestofaTaxAgreement;

（3）thearticleonroyaltiesofaTaxAgreement;and/or

（4）thearticleoncapitalgainsofaTaxAgreement.

Article8:

Thetaxauthoritieswiththeauthorityforexaminationandapprovalspecifiedhereinshallbepublishedinatimelymanneraftertheirdeterminationbythetaxauthorityoftheprovince,autonomousregion,municipalitydirectlyunderthecentralgovernmentorcitywithindependentdevelopmentplans（theProvincial-levelTaxAuthority）basedontheorganisationalarrangements,staffing,workloadandothersuchspecificcircumstancesinitsjurisdiction,andreportedtotheStateAdministrationofTaxationfortherecord.

Article9:

Whenanapplicationforexaminationandapprovaloftheeligibilityofanon-tax-residentfortreatmentunderaTaxAgreementismadeinaccordancewithArticle7hereof,thetaxpayershallfilloutandsubmitthefollowingdocumentation:

（1）anApplicationforApprovalofTreatmentforWhichaNon-tax-residentisEligibleUnderaTaxAgreement（seeAttachment2）;

（2）aFormforReportingInformationontheIdentityofaNon-tax-residentWishingtoAvailItself/Himself/HerselfofTreatmentUnderaTaxAgreement（foranenterpriseorindividual;seeAttachment3andAttachment4）;

（3）proofoftheidentityofthetax-payingresidentissuedafterthecommencementoftheprecedingcalendaryearbythecompetentauthorityoftheothercontractingpartytotheTaxAgreement;

（4）proofoftitletothepropertyrightsonthebasisofwhichtherelevantincomeisderived,suchasthetitledocument,contract,agreementandpaymentreceipt,orrelevantproofissuedbyanintermediaryfirmornotaryoffice;and

（5）otherdocumentationrelatingtotheeligibilityfortreatmentunderaTaxAgreementthatthetaxauthorityrequestsbeprovided.

Whensubmittingdocumentationpursuanttotheprecedingparagraph,thenon-tax-residentmaybeexemptedfromsubmittingdocumentationthatithaspreviouslysubmittedtothecompetenttaxauthority,providedthatitreportsthetitleofthereceivingcompetenttaxauthorityandthedateofreceipt.

Article10:

Where,inrespectofoneitemofincome,anon-tax-residentwishestoavailitself/himself/herselfmorethanonceofthesametreatmentunderaTaxAgreementthatrequiresthesubmissionofanapplicationforexaminationandapproval,it/he/shemaybeexemptedfromsubmittingtothesamecompetenttaxauthorityrepetitiveapplicationsforexaminationandapprovalinrespectofthesameitemofincomeforthreecalendaryearsafterapprovalisfirstgrantedforeligibilityfortreatmentundertheTaxAgreement（includingthecalendaryearconcerned）.

Theterm"sameitemofincome"specifiedintheprecedingparagraphmeansanyofthefollowingitemsofincome:

（1）dividendsderivedfromoneequityinvestmentheldinanenterprise;

（2）interestderivedfromoneclaimheldagainstadebtor;or

（3）royaltiesderivedfromthelicensingofonerighttoaperson.

ForthepurposesofthefirstparagraphofthisArticle,theterm"sametreatmentunderaTaxAgreement"meansthetreatmentunderaTaxAgreementspecifiedinonearticleoftheTaxAgreement,andexcludestreatmentunderidenticalarticlesofdifferentTaxAgreementsandunderdifferentarticlesofthesameTaxAgreement.

Article11:

Ifanon-tax-residentwishestoavailitself/himself/herselfofthetreatmentunderaTaxAgreementspecifiedinthefollowingTaxAgreementarticles,thetaxpayerorwithholdingagentshallcarryoutrecordfilingprocedureswiththecompetenttaxauthoritybeforethetaxobligationarisesorwhenreportingtherelevanttaxobligation:

（1）articlesonpermanentestablishmentandbusinessprofitsofaTaxAgreement;

（2）thearticleonindependentpersonalservicesofaTaxAgreement;

（3）thearticleondependentpersonalservicesofaTaxAgreement;or

（4）articlesofaTaxAgreementotherthanthosespecifiedinItems

（1）to（3）ofthisArticleandtheTaxAgreementarticlesspecifiedinArticle7hereof.

Article12:

WhencarryingoutrecordfilingproceduresinaccordancewithArticle11hereof,ataxpayershallfilloutandsubmitthefollowingdocumentation:

（1）aRecordFilingFormfortheTreatmentforWhichaNon-tax-residentisEligibleUnderaTaxAgreement（seeAttachment1）;

（2）proofoftheidentityofthetax-payingresidentissuedafterthecommencementoftheprecedingcalendaryearbythecompetentauthorityoft