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

Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref :
EIC 631/2/7
EIC 631/2/7/1
 

16 May 2013

Dear Sirs,

Commercial Information Circular No. 380/2013

The Mainland of China : Notice Concerning the Filing of Tax Return for Value-added Tax for Corporate Headquarter and Branch Taxpayers in relation to the Pilot Policy on Changing the Levy of Business Tax to Value-added Tax

The State Administration of Taxation issued a notice concerning the filing of tax return for value-added tax for corporate headquarter and branch taxpayers in relation to the pilot policy on changing the levy of business tax to value-added tax, which will take effect on 1 June 2013. For details, please refer to a copy of the notice (available in Chinese only) at Appendix (pdf format).

2.For details of the "Interim Measures on Calculation and Payment of Value-added Tax for Corporate Headquarter and Branch Taxpayers in relation to the Pilot Policy on Changing the Levy of Business Tax to Value-added Tax", please refer to CIC No. 79/2013 dated 22 January 2013. For details of the "Notice Concerning Filing of Tax Return for Value-added Tax in relation to the Pilot Policy on Changing the Levy of Business Tax to Value-added Tax in 8 Provinces and Municipalities including Beijing", please refer to CIC No. 705/2012 dated 5 September 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.