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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

1 April 2020

Dear Sirs,

Commercial Information Circular No. 267/2020

The Mainland of China : Tax Guidelines on Settlement Issues Involved in Comprehensive Income of Personal Income Tax in 2019

The State Administration of Taxation (SAT) has recently issued the "Tax Guidelines on Settlement Issues Involved in Comprehensive Income of Personal Income Tax in 2019".  Please refer to the Appendix (pdf format) for the "Guidelines" (available in Chinese only).  Full text of the "Guidelines" (available in Chinese only) can be downloaded from the website of the SAT at http://www.chinatax.gov.cn/chinatax//n810341/n810755/c5147686/5147686/files/45e9f5a46746441c8768fa58bcf58159.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.