Supplementary Circular on Issues Relevant to the «Measures for the Administration of the Treatment for Which Non-tax-residents are Eligible Under Tax Agreements (Trial Implementation)»
关于《非居民享受税收协定待遇管理办法（试行）》有关问题的补充通知
Procedural clarification made for preferential tax treatment for non-tax-residents.
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(Issued by the State Administration of Taxation on June 21 2010.)
(国家税务总局关于二零一零年六月二十一日。)
Guo Shui Han [2010] No.290
国税函 [2010] 290号
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
《非居民享受税收协定待遇管理办法（试行）》（以下简称《办法》）已以《国家税务总局关于印发〈非居民享受税收协定待遇管理办法（试行）〉的通知》（国税发[2009]124号）发布实施。现就执行本《办法》补充通知如下：
Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous
一、《办法》第六条规定的国家税务局或地方税务局包括符合《中华人民共和国税收征收管理法》第十四条规定的各级税务机关。