From 1 January 2020, the State Administration of Taxation will implement the “Administrative Measures for Non-resident Taxpayers to Enjoy Treaty Agreement Treatment”, introducing a new arrangement for non-resident taxpayers to enjoy treaty benefits. The current pre-filing system (i.e. non-resident taxpayers to submit information to tax authorities) will be turned into a keep-for-reference system (i.e. non-resident taxpayers to decide whether to make any declaration and keep relevant information for inspection).
Non-resident taxpayers shall keep the following information for inspection:
- according to the provisions of the tax treaty, the tax resident identification documents issued by the national tax authorities of the contracting parties;
- contract, agreement, board of directors or shareholders agreement, proof of payment, etc.;
- those who enjoy dividends, interest and royalties shall retain the supporting documents to prove their status as “revenue owners”; and
- relevant information that can serve as proofs for compliance with the terms of the treaty.
For details, please see:
Notice of the State Administration of Taxation No.35/2019 (Chinese Version Only)