State Taxation Administration and State Administration of Foreign Exchange, Supplementary Announcement on Issues Relevant to Tax Record Filing for Foreign Payments Made in Connection with Trade in Services and Other Projects

国家税务总局、国家外汇管理局关于服务贸易等项目对外支付税务备案有关问题的补充公告

September 03, 2021 | BY

Susan Mok

Tax filing is not needed for domestic reinvestment of a foreign investor

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Issued: June 29, 2021

Main contents: Where a domestic institution and an individual are required to make multiple foreign payments under the same contract, they shall be required to carry