[Description]

A non-resident individual who satisfies the criteria for entitlement to treatment under a tax treaty may, at the time of tax filing or withholding filing through a withholding obligor, submit relevant materials to tax authorities pursuant to relevant regulations to claim tax treaty benefits and to be subject to the tax authorities' follow-up administration.

[Materials Required]

[Filing Method]

1. Taxpayer Service Halls

Applicable to all halls in Shenzhen: Yes (√) No ( )

2. Online Services

E-tax bureau: Yes ( ) No (√)

Mobile terminal (tax bureau): Yes ( ) No (√)

WeChat (tax bureau): Yes ( ) No (√)

[Time Limit]

1. For Taxpayers

(1) In case of application for entitlement of non-resident taxpayers to treatment under independent personal service, non-independent personal service (for income obtained from being employed), government service, teacher and researcher, student clauses, at the first time when income is received and tax filing is conducted, or at the first time of withholding filing through a withholding obligor;

(2) in case of application for entitlement of non-resident taxpayers to treatment under permanent establishment, business profits, international transportation, dividends, interest, royalties, pensions clauses, or under international transportation agreements, at the first time of tax filing in the tax year in question, or at the first time of withholding filing through a withholding obligor in the tax year in question; or

(3) in case of application for entitlement of non-resident taxpayers to treatment under capital gains, entertainer and sportsman, and other income clauses, at every time of tax filing, or at every time of withholding filing through a withholding obligor.

2. For Tax Authorities

Instantly after acceptance of materials that are complete, compliant with the legal form, and fully filled out.

[Result]

Results will be given by the tax authorities.

[Notice to Taxpayers]

1. Taxpayers are responsible for the authenticity and legality of the information filled out in the report forms and the materials submitted by them. In the event of withholding filing through a withholding obligor based on the reports form and materials provided by a non-resident taxpayer in accordance with the relevant tax treaty, the responsibility for the authenticity of the same remains upon the non-resident taxpayer.

2. Taxpayers only need to visit tax authorities once if the materials are complete and the statutory conditions for acceptance are satisfied.

3. "Treatment under tax treaties" referred to herein means deduction or exemption of individual income tax liabilities set forth in internal taxation laws by reliance on double taxation conventions entered into by the Government of the People's Republic of China and other countries or regions (including taxation arrangements signed with the Hong Kong SAR and the Macau SAR, collectively referred to as "tax treaties" herein), or taxation clauses of air service agreements, shipping service agreements, land transportation service agreements, or taxation agreements or exchanged letters for mutual exemption of taxation on international transportation income entered into by the Government of the People's Republic of China and other countries or regions (referred to as "international transportation agreements" herein).

4. Individual income taxes falling under this tax matter include: deduction and exemption of individual income tax on income from dividend under tax treaties (deduction and exemption code: 05135401), deduction and exemption of individual income tax on income from interest under tax treaties (deduction and exemption code: 05135501), deduction and exemption of individual income tax on income from royalties under tax treaties (deduction and exemption code: 05135601), deduction and exemption of individual income tax on income from capital gains under tax treaties (deduction and exemption code: 05135701), and deduction and exemption of individual income tax on other income under tax treaties and other similar conventions (deduction and exemption code: 05139901).

5. In case of tax filing by a non-resident taxpayer, such taxpayer shall submit report forms and materials regarding each and every business item, business location or service item respectively to competent tax authorities. In case of withholding filing on a source or appointment basis, where there are multiple withholding obligors, the non-resident taxpayer shall provide report forms and materials respectively to each and every withholding obligor, who should submit the same to competent tax authorities respectively at the time of withholding filing pursuant to relevant requirements.

6. A non-resident taxpayer entitled to treatment under independent personal service, non-independent personal service (for income obtained from being employed), government service, teacher and researcher, student clauses of a tax treaty, when the criteria therefor remain satisfied and there is no change to the information reported, is exempt from submitting materials again to the same competent tax authority for entitlement to treatment under the same clauses of the tax treaty.

7. A non-resident taxpayer entitled to treatment under permanent establishment, business profits, international transportation, dividends, interest, royalties, pensions clauses of a tax treaty, or under international transportation agreements, when the criteria therefor remain satisfied and there is no change to the information reported, is exempt from submitting materials again to the same competent tax authority for entitlement to treatment under the same clauses of the tax treaty within three calendar years as of the year in which relevant report forms and materials are submitted.

8. A non-resident taxpayer, who has submitted ownership evidence including contracts or agreements, board or shareholder resolutions, and payment vouchers to a competent tax authority in accordance with other applicable non-resident taxpayer administration regulations prior to application for entitlement to treatment under a tax treaty, is exempt from submitting relevant materials again to the same competent tax authority, but should specify at the time of application the date on which such materials were submitted.

9. After granting of entitlement of a non-resident taxpayer to treatment under tax treaties, if there is any change of circumstances but the taxpayer is still eligible for such entitlement, the taxpayer should re-submit report forms and materials to competent tax authorities at the next time of tax filing or withholding filing through a withholding obligor. In case of tax filing, if such change bars the taxpayer from being entitled to treatment under tax treaties, the taxpayer's entitlement to such treatment shall be terminated immediately as of the date of the change and tax filing should be conducted pursuant to internal taxation laws. In case of withholding filing on a source or appointment basis, the taxpayer should immediately inform the withholding obligor, who should perform withholding obligations pursuant to internal taxation laws accordingly after knowledge or discovery of the termination of the taxpayer's entitlement to such treatment.

10. Addresses of taxpayer service halls and the website of e-tax bureau are available on the web portals of tax authorities or by dialing the (86-0755)12366 tax service hotline.

[Charge]

Free of charge

(Note: The text above is a translation of the Chinese version for reference only. In case of any discrepancy between the two versions, the original published Chinese version shall prevail.)