PRC Individual Income Tax Law (7th Revision)

中华人民共和国个人所得税法（第七次修正）

New residency provisions apply to individual income tax

By Susan Mok

(Adopted at the 5th Session of the Standing Committee of the 13th National People's Congress on August 31, 2018, and effective as of January 1, 2019.)

(第十三届全国人民代表大会常务委员会第五次会议二零一八年八月三十一日通过施行。)

中华人民共和国主席令 ( 十三届第9号)

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