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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city
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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

8 January 2013

Dear Sirs,

Commercial Information Circular No. 21/2013

The Mainland of China : Supplementary Notice Concerning "Administrative Measures on the Allocation and Estimated Assessment of Corporate Income Tax between Corporate Headquarters and Branches Established in Different Provinces/Cities"

The Ministry of Finance, the State Administration of Taxation and the People's Bank of China jointly issued a supplementary notice concerning the "Administrative Measures on the Allocation and Estimated Assessment of Corporate Income Tax between Corporate Headquarters and Branches Established in Different Provinces/Cities". For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.For details of the "Administrative Measures on the Allocation and Estimated Assessment of Corporate Income Tax between Corporate Headquarters and Branches Established in Different Provinces/Cities", please refer to CIC No. 589/2012 dated 30 July 2012.

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.