OrbitaxNotice relating to tax administration on withholding taxes published
|Approved Changes|China
The State Administration of Taxation (SAT) issued a notice (Guo Shui Fa [2009] No. 3) on 9 January 2009 setting out the tax administration and collection of withholding taxes imposed on non-resident enterprises. The notice applies retroactively from 1 January 2009 and its content is summarized below.
The notice states that a payer, whether an enterprise or individ…
Continue Reading
