The State Administration of Taxation (SAT) issued an announcement on 29 January 2014 (SAT Gong Gao [2014] No. 9) to amend the procedure of the application for resident status on the basis of place of effective management by a foreign company established by a Chinese enterprise as provided in the notice Guo Shui Fa [2009] No. 82. The announcement applies from the tax year 2013 onwards. The content …