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

Commercial Information Circulars

24-hour hotline : 23 922 922

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

Ref. : EIC 631/2/7/1

25 August 2017

Dear Sirs,

Commercial Information Circular No. 736/2017

The Mainland of China : Notice Concerning Issues Related to Value-added Tax in Record-filing of Tax Exemption in Cross-border Taxable Activities

The State Administration of Taxation of the People's Republic of China issued on 14 August 2017 a notice concerning issues related to value-added tax in record-filing of tax exemption in cross-border taxable activities. Certain provisions of the notice will be effective on 1 September 2017. Please refer to the Appendix (pdf format) for the notice (available in Chinese only).

ENQUIRIES

2.If you have any questions on the content of the document mentioned in this circular, please contact the issuing authority of the Mainland of China direct. For other questions on this circular, please contact Mainland Branch (I) (tel: 2398 5444) of the Department.

Yours faithfully,

(Calvin CHOY)
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.