Circular of the State Administration of Taxation on the Issue concerning How to Determine Tax Obligations for Individuals Having no Residence in China and Having Obtained Bonuses for Duty Performing Months outside China

Circular of the State Administration of Taxation on the Issue concerning How to Determine Tax Obligations for Individuals Having no Residence in China and Having Obtained Bonuses for Duty Performing Months outside China
Circular of the State Administration of Taxation on the Issue concerning How to Determine Tax Obligations for Individuals Having no Residence in China and Having Obtained Bonuses for Duty Performing Months outside China

Guo Shui Han [1999] No.245

May 4, 1999

For the issue that, due to that any portion of bonuses for a few months obtained in a lump sum by individuals having no residence in China that is paid for months prior to their arrival in China or subsequent to their departure from office and China is held not to be income gained in China, the individuals are not subject to tax obligations in China for any such portion, the State Administration of Taxation has made relevant provisions in the Official Reply of the State Administration of Taxation on the Issue of How to Determine Tax Obligations for the Foreign Employees of the Daliang Office of the Mitsui &Co.
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