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Limited National Tax Processing Facilities Approved for Multi-province Businesses

Businesses with operations that straddle several provinces will soon be entitled to conduct a number of their tax affairs throughout the country following a change of policy on the part of the State Administration of Taxation (SAT). As of the end of this year, a tax-paying entity may apply to have their tax matters handled by tax offices other than the primary office responsible for monitoring the said entity’s overall tax obligations for up to four tax-related categories (to a maximum of 15 items in total).

In order to affect these applications, the tax-paying entity should apply, enclosing all of the required documents and letters of authorisation, to its primary tax office of record, which will then transfer the requested matters to the other tax office designated by the taxpayer in question for processing. Details of the outcome of all such applications may be delivered by post or collected in person at the offices of the primary tax authority. The specific procedures subsequently applicable in each individual case will then be drawn-up at a later date.

The four tax-related categories approved for national processing as of the end of 2017 are as follows:

  1. The reporting of tax-related information
  2. Tax declarations
  3. Tax incentive record-filing
  4. Tax clearance certificate applications

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

SAT Circular (Shui Zong Fa No.102 [2017])

Content provided by Picture: HKTDC Research
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