State Administration of Taxation, Supplementary Circular on Issues Relevant to the «Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)»

国家税务总局关于《非居民享受税收协定待遇管理办法（试行）》有关问题的补充通知

September 04, 2010 | BY

clpstaff &clp articles &

Procedural clarification made for preferential tax treatment for non-tax-residents.

Clp Reference: 3230/10.06.21 Promulgated: 2010-06-21

Issued: June 21 2010

Main contents: The Circular clarifies the provisions set forth in the Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation), such as the record filing procedures carried out by the taxpayer or withholding agent.

Related legislation: Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation), Aug 24 2009, CLP 2009 No.10 p.65

clp reference:3230/10.06.21promulgated:2010-06-21

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