Issued: September 27 2002
Effective: November 1 2002
Interpreting authority: Beijing Local Taxation Bureau
Applicability: As defined in the Measures, key taxpayers include: individuals with an income exceeding Rmb100,000; legal representatives, general managers and principal responsible persons who withhold individual income taxes; individuals with monthly income from two or more sources and who have no withholding obligation; individuals who receive income from abroad (including Hong Kong, Macao and Taiwan); and foreign persons who are required by tax laws to pay taxes (Article 2).
Beijing Municipality, Strengthening the Administration of the Levy and Collection of Individual Income Tax from Key Taxpayers Tentative Measures
北京市关于加强重点纳税人个人所得税征收管理的暂行办法
Issued: September 27 2002Effective: November 1 2002Interpreting authority: Beijing Local Taxation BureauApplicability: As defined in the Measures, key…
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