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Shenzhen strictly enforces tax registration of non-resident contractors and service providers

Shenzhen strictly enforces tax registration of no...

China alert - Issue 30, August 2011  

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Shenzhen strictly enforces tax registration of non-resident contractors and service providers

Shenzhen State Tax Bureau (STB) issued the announcement, Shen Guo Shui Gao [2011] No. 7 (Announcement 7), on 2 August 2011, strengthening the administration on tax registration and record lodging of non-resident enterprises and clarifying the consequences of non-compliance based on the Corporate Income Tax (CIT) Law and its implementation rules, Decree No. 19 of State Administration of Taxation (Decree 19), and the circular, Guo Shui Fa [2009] No. 3 (Circular 3).‬

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