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Guangdong Revises Individual Tax Collection Rules

The Guangdong Provincial Tax Service, a division of the State Administration of Taxation, has revised the tax collection regulations pertaining to individual tax payers.

Among the headline revisions are the following:

  • Once in receipt of all required information pertaining to an individual taxpayer, the relevant authorities will issue a Taxpayer Identification Numbers (TIN) to said person. If, however, the individual in question is a mainland citizen, their Citizen Identification Number will also function as their TIN. In the case of non-citizens, a separate TIN will be issued by the tax authorities
  • Individual taxpayers and their withholding agents may now submit or revise related information either online or in person at the relevant tax office
  • Taxpayers in receipt of wages / salaries / other forms of income from a individually-owned business must pay individual income tax

The revised regulations came into effect on 16 May this year and will remain in force until 15 May 2024.

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

Announcement by the Guangdong Provincial Tax Service of the State Administration of Taxation (No.4 [2019])


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