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Issue of Certificate of Consolidated Filing of Corporate Income Tax by Non-resident Enterprises
From: Shenzhen Tax Service, State Administration of Taxation
Updated: 2018-11-24

For a non-resident enterprise which has been granted approval for consolidated filing of income tax, its establishment or place to conduct such filing should claim a Certificate of Consolidated Filing of Corporate Income Tax by Non-resident Enterprises from the competent tax authority at the place where such filing establishment or place is located prior to 31 May of every year.

[Materials Required]

 

No.

 Materials Name

 Quantity

 Remarks

 1

 Evidence in support of consolidated filing of corporate income tax

 1

 

[Time Limit]

1.For Taxpayers: Prior to 31 May of every year.

2. For Tax Authorities: Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out:

[Result]

A Certificate of Consolidated Filing of Corporate Income Tax by Non-resident Enterprises will be given by the tax authorities.

[Notice to Taxpayers]

1.Taxpayers are responsible for the authenticity and legality of the materials they submit.

2.Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3. A non-resident enterprise shall file an annual tax return for corporate income tax to the competent tax authority within 5 months of the end of the year in question, with overdue taxes paid and refund made.

4. The establishments or places of a non-resident enterprise falling under consolidated filing should submit the non-resident enterprise's Certificate of Consolidated Filing of Corporate Income Tax by Non-resident Enterprises together with their financial and accounting reports to the competent tax authorities at the places where they are located prior to 30 June of every year.

5. Prior to dealing with this tax matter in question, a taxpayer is required to go through "Examination and Approval of Election of Main Establishment or Place to Consolidate and Pay Corporate Income Taxes by Non-resident Enterprises (Administrative Permission)", "Annual Income Tax Filing by Non-resident Enterprises", and other related matters.

6. Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the(86-755 12366 tax service hotline.

[Charge]

Free of charge.

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)