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China Outlines Amended Taxpayer Identification Requirements

As of 1 January 2019, all Chinese citizens have been obliged to use their Citizen Identification Number as their Taxpayer Identification Number (TIN), while non-citizens must use the TIN issued to them by the relevant tax authorities. The change follows an announcement by the State Administration of Taxation (SAT) and forms part of the amended Individual Income Tax Law of the People’s Republic of China.

In terms of the specific requirements relating to non-mainland citizens, would-be taxpayers must present valid identity documents to the tax authorities or the designated withholding agent when first looking to register for tax purposes. In the case of Hong Kong / Macau residents, they must present their Mainland Travel Permit for Hong Kong and Macau Residents (also known as the Home Return Permit) or the relevant Residence Permit of the People’s Republic of China for Residents of Hong Kong and Macau. For Taiwan residents, they must present their Mainland Travel Permit for Taiwan Residents or their Residence Permit of the People’s Republic of China for Residents of Taiwan.

For further details (in Chinese), please access the following link:

Announcement on Matters Relating to the Taxpayer Identification Number for Natural Persons (SAT Announcement No. 59 [2018])

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