SAT Clarifies New Rules on Tax Treaty Benefit Claims

Tax Newsflash:November 30, 2015/China

China’s State Administration of Taxation (SAT) issued guidance (Circular 128) on 29 October 2015 that clarifies the responsibilities of the tax authorities at all levels of the government when they assess whether a nonresident is entitled to benefits under China’s tax treaties. Circular 128 supplements guidance released in August 2015 (Bulletin 60)1 that eliminated the advance approval and registration requirement for nonresidents to obtain treaty benefits and introduced a new self-assessment procedure. (Tax Newsflash:November 30, 2015/China)

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Circular 128 and Bulletin 60 applied as from 1 November 2015.

This newsletter explains the the following topics:

(1) Highlights of Circular 128
(2) Deloitte's comments

>> Click for Japanese [中国国家税務総局が「非居住納税者による租税条約の恩典享受に関する管理規程(試行)」を公布]

(259KB, PDF)

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