Tax policies for individuals who do not have domicile in China


On 14 March 2019, Announcement [2019] No. 34 (“Announcement 35”) and Announcement [2019] No. 35 (“Announcement 35”) were released jointly by the PRC Ministry of Finance (“MoF”) and the State Administration of Taxation (“SAT”). Both announcements have clarified open issues under the new PRC Inpidual Income Tax (“IIT”) Law, effective from 1 January 2019, in respect of the IIT positions of inpiduals who do not have domicile in China (“Inpiduals”). The announcements have generally inherited the assessment rationales in the old regulations, which have been superseded by Announcement 35, under the old PRC IIT Law, but the detailed stipulations under these announcements are more advantageous and more implementable than under the old regulations. We provide below a summary for your attention.

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