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China Clarifies Tax Liabilities of Non-Domiciled Individuals

A clarification as to the tax liability of non-domiciled individuals who have resided in China for 183 days or more in any given year has been jointly-issued by the Ministry of Finance and the State Administration of Taxation.

In line with this statement, said individuals will be deemed to be exempt from any personal mainland tax liability on income sourced from overseas and paid from an overseas entity or individual if they meet the following criteria:

i) If, in any of the preceding six years, they have resided in China for less than 183 days in any calendar year; or

ii) If, in any of the preceding six years, they have been absent from China continuously for more than 30 days

The statement also noted that, for the relevant tax purposes, any visit to the mainland with a duration of less than 24 hours would not be counted as a day of residence.

The above clarification applies to legislation that came into effect as of 1 January this year.

Announcement on the Criteria for Determining the Residence Time of Non-Domiciled Individuals (Announcement No. 34 [2019] of the Ministry of Finance and the State Administration of Taxation)

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