Commercial Information Circulars

24-hour hotline : 23 922 922

Ref. : EIC 631/2/7

11 October 2012

Dear Sirs,

Commercial Information Circular No. 813/2012

The Mainland of China : Notice Concerning Inspection on Allocation of Corporate Income Tax Settled by the Headquarters of Corporations with Branches Established in Different Provinces/Cities

The State Administration of Taxation issued a notice concerning the inspection on allocation of corporate income tax settled by the headquarters of corporations with branches established in different provinces/cities. The self-inspection period for enterprises is from 20 September 2012 to 20 November 2012. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.For details of the "Interim Administrative Measures on the Levy and Management of Corporate Income Tax Paid by the Headquarters of Corporations with Branches Established in Different Provinces/Cities", please refer to CIC No. 184/2008 dated 25 March 2008.

ENQUIRIES

3.If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.

Yours faithfully,

(Miss Angie KWOK)

for Director-General of Trade and Industry

Note ：

• 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.