China’s State Administration of Taxation has released Announcement No. 4 of 2025 outlining revised rules and procedures for obtaining a “Certificate of Tax Residency” for enterprises and individuals.
The Announcement No. 4 of 2025 will take effect on 1 April 2025.
The announcement outlines rules on who can apply and the required documentation that must be presented to obtain the tax residency certificate. It specifies different requirements for applying for a certificate to claim tax treaty benefits versus other purposes.
For instance, an enterprise or individual can request a “Tax Residence Certificate” from their local tax authority for any calendar year in which they qualify as a Chinese tax resident. Furthermore, domestic and overseas branches of Chinese resident enterprises, self-employed individuals, sole proprietorships, and partnerships registered in China cannot apply for a “Tax Residence Certificate” except under special circumstances.
Additionally, the announcement sets tax authorities seven working days to process applications starting from the date the application has been accepted. It also provides a sample certificate template in Chinese and English, along with the application form in Chinese.
