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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
EIC 631/2/7/1

16 October 2018

Dear Sirs,

Commercial Information Circular No. 921/2018

The Mainland of China : "Guidelines Relating to Withholding Tax at Source for Non-resident Enterprises" by the State Administration of Taxation

The State Administration of Taxation (SAT) of the People's Republic of China has recently issued the "Guidelines Relating to Withholding Tax at Source for Non-resident Enterprises" ("Guidance"). Please refer to the Appendix (pdf format) for the "Guidance" (available in Chinese only). Full text of the "Guidance" (available in Chinese only) can be downloaded from the website of the SAT at:
http://www.chinatax.gov.cn/download/pdf/fjmqy.pdf

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.