Circular on Printing and Distributing the Tentative Measures for the Administration on Taxation Collection of Resident Representative Offices of Foreign Enterprises

Circular on Printing and Distributing the Tentative Measures for the Administration on Taxation Collection of Resident Representative Offices of Foreign Enterprises

Guo Shui Fa [2010] No.18

February 20, 2010

The national taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in State plan:

For the purpose of regulating the administration on taxation collection of resident representative offices of foreign enterprises, the State Administration of Taxation has formulated the Tentative Measures for the Administration on Taxation Collection of Resident Representative Offices of Foreign Enterprises, which is hereby printed and distributed to you and you are required to implement and comply with the same. For any problem found in the course of implementation, please timely feedback to the (International Taxation Department) of the State Administration of Taxation.

Tentative Measures for the Administration on Taxation Collection of Resident Representative Offices of Foreign Enterprises

Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Levying (hereinafter referred to as "Tax Collection Administration Law") and its implementing rules, the Law of the People's Republic of China on Enterprise Income Tax (hereinafter referred to as "Enterprise Income Tax Law"), the Interim Regulations of the People's Republic of China on Business Tax and its implementing rules, the Interim Regulations of the People's Republic of China on Value-added Tax and its implementing rules and relevant laws and regulations with respect to taxation and for the purpose of regulating the administration of taxation collection of resident representative offices of foreign enterprises.

Article 2 The term "resident representative offices of foreign enterprises" as mentioned herein refers to the resident representative offices (hereinafter referred to as "Representative Offices") of foreign enterprises (including those Hong Kong, Macao and Taiwan enterprises) and other organizations established within China upon the approval of relevant departments or registration with industrial and commercial administration department in accordance with the pertinent regulations of the State Council.

Article 3 The Representative Offices shall declare and pay enterprise income tax for the income attributable to them and declare and pay business tax and value-added tax for their taxable income.

Article 4 The Representative Offices shall declare and go through the taxation registration with the competent taxation authorities at their locality with the following material within 30 days upon date of their collection of their industrial and commercial registration certificates (or the approval of relevant departments):
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