Implementing Regulations for the PRC Individual Income Tax Law (4th Revision)

中华人民共和国个人所得税法实施条例 (第四次修订)

Residency rules clarified for individuals without a residence in China

By Susan Mok

(国务院于二零一八年十二月十八日发布，自二零一九年一月一日起施行。)

(Promulgated by the State Council on December 18, 2018 and effective as of January 1 2019.)

国务院令第707号

第一条根据《中华人民共和国个人所得税法》（以下简称个人所得税法），制定本条例。

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