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Application for Chinese Tax Residency Certificate
From: Shenzhen Tax Service, State Administration of Taxation
Updated: 2018-11-24

[Description]

An enterprise or individual ("Applicant") may apply for a Chinese Tax Residency Certificate from a competent tax authority for the purpose of entitlement to treatment under taxation conventions (including taxation arrangements or agreements signed with China's Hong Kong, Macau and Taiwan regions), or taxation clauses of air service agreements, shipping service agreements, land transportation service agreements, or taxation agreements or exchanged letters for mutual exemption of taxation on international transportation income, entered into by the Chinese Government and other countries or regions.

[Materials Required]

 No.  Materials Name  Quantity  Remarks
 1 Application Form for Chinese Tax Residency Certificate  3  
 2 Evidence including contracts, agreements, board or shareholder resolutions, and payment vouchers related to the income intended for treatment under tax treaties  1 Materials in a foreign language should be attached with the Chinese translation. The same applies to all other materials.

    Materials Conditionally Required

  Where the applicant is an individual with a place of residence in China Evidence of habitual residence in China by reason of household registration, family or economic interests, including information on applicant's identity, explanatory documents and other materials  1
  Where the applicant is an individual without a place of residence, but has resided in China for a year Evidence of time of actual residence in China, including passport information, explanatory documents and other materials  1
  Where a branch inside or outside of China files an application through its head office Registration materials of the head office and branch  1
  Where a partnership files an application with its Chinese resident partner being the applicant  Registration materials of the partnership  1

[Time Limit]

1.For Taxpayers: N/A.

2.For Tax Authorities

Within 7 working days of the date of receipt of an application by a competent tax authority; or within 20 working days, if the competent tax authority cannot determine one's resident status and needs to submit the application to its superior.

[Result]

A Chinese Tax Residency Certificate will be issued 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. The branch of a Chinese resident enterprise inside or outside of China shall file the application through its head office to the competent tax authority in charge of the head office. A partnership shall file the application, with its Chinese resident partner being the applicant, to the competent tax authority in charge of the Chinese resident partner.

4. An applicant may apply for a Chinese Tax Residency Certificate for any calendar year when being a Chinese tax resident.

5. Where a competent tax authority of the other contracting state has any special requirements regarding the format of a Chinese Tax Residency Certificate, the applicant may submit an explanatory document in writing and the required format for application.

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.)