China: Guidance on certificate of tax residency
Various updates effective April 1, 2025
China's State Taxation Administration (STA) issued Announcement [2025] No. 4, detailing updates on the certificate of tax residency, including changes to:
- Clarify applicant types
- Expand the application scope to include “treaty benefits” or “non-treaty benefits”
- Streamline processing time to seven working days
Additionally, adjustments to the certificate of tax residency contents include adding a “Tax Identification Number” section and the option for customized notes.
These modifications will come into effect on April 1, 2025, replacing previous tax circulars on tax residency rules.
For more information, contact a tax professional with the KPMG member firm in China:
Jennifer Weng | jennifer.weng@kpmg.com