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

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

1 minute readSeptember 03, 2021 at 05:46 AM

Susan Mok

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 out tax record filing only before the first payment of foreign exchange (Article 1).

A Subscription is Required to Access this Content

Subscribe to China Law & Practice today for:

✓ A database of 3000+ essential documents, including key PRC laws translated into English
✓ Newsletters with business-critical and sector-specific updates
✓ Premium mobile access with timely analysis on China's fast-changing market

Already a Subscriber? Log In. Sign In Now

Questions? Contact us at [email protected] | 1-855-808-4530 (Americas) | 44(0) 800 098 386009 (UK & Europe)