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Commercial
Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
26 November
2008
Dear Sirs,
Commercial
Information Circular No. 591/2008
The
Mainland of China : Notice Concerning Withholding of Corporate Income Tax for Dividends Paid by Chinese Resident Enterprises to H Share Non-resident Enterprises Shareholders Outside the Mainland Territory
The State Administration of Taxation has recently issue a notice to clarify issues relating to withholding of corporate income tax for dividends paid by Chinese resident enterprises to H share non-resident enterprises shareholders outside the Mainland territory. A copy of the notice is attached at
Annex (pdf format) for reference.
- For details of the "Law on Corporate Income Tax of the People's Republic of China" and its implementation regulations, please refer to CIC No. 132/2007 dated 21 March 2007 and CIC No. 499/2007 dated 13 December 2007.
ENQUIRIES
- If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.
Yours faithfully,
(Miss Meea WONG)
for Director-General of Trade and Industry
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Electronic
services for Production Notification, Certificate of Origin, Textiles
Notifications, and Cargo Manifests enable traders to lodge/make
the relevant applications directly through their office computer
faster and easier. Tradelink Electronic Commerce Limited currently
runs services for the above documents,
and Global e-Trading Services Limited is providing electronic services
for Cargo Manifests. Please call the service providers for enquiries
on their services:
Global
e-Trading Services Limited (Tel. : 8109 1820)
Tradelink Electronic Commerce Limited (Tel. : 2599 1700)
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| Note :
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(1) In case of discrepancies
between the Chinese and the English texts of this circular,
the Chinese text shall for all purposes be conclusive.
(2) While every effort is made to ensure the accuracy of the
above information, the Department cannot guarantee this to be
so and will not be held liable for any reliance placed on the
same.
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