Q&A for Certificate of Residence (COR)

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DTA-CTR-01
Question from client:
With which countries does China have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

Answer from Evershine RD:

DTA-CTR-02
Question from client:
Under what circumstances do I need to apply for a Certificate of China tax residence?

Tax residency certificate is crucial for multinational companies when applying for tax benefits under international tax treaties that have double taxation agreements with China.

DTA-CTR-03

Question from client:
What is the procedure for applying for a China tax residency certificate? What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

1. Fill up 3 copies of the Application Form for Chinese Tax Residency Certificate (see Annex 2).
   Forms can be downloaded at http://www.gov.cn/fuwu/2019-04/04/content_5379547.htm
2. Where a competent tax authority of the other contracting state has any special requirements regarding the format of a Chinese Tax Residency Certificate, the applicant may submit an explanatory document in writing and the required format for the application.
3. Supporting evidence are as follows:
   * Tax registration certificate
   * Tax clearance certificate in the current fiscal year (if no tax payment is provided, a written explanation letter is required)
   * Contracts, agreements, board or shareholder resolutions, and payment vouchers related to the income intended for treatment under tax treaties.
   * Documents in foreign language should be attached with the Chinese translation.
   * When the applicant submits a photocopy of the above-mentioned materials to the competent tax authority,
   the applicant’s seal or signature shall be affixed to the photocopy, and the competent tax authority shall retain the photocopy after verifying the original.

4. All documentation must be submitted to tax authorities by hand.
5. The processing time is within 7 working days of the date of receipt of an application by a competent tax authority,
   or within 20 working days, if the competent tax authority cannot determine one’s resident status and needs to submit the application to its superior.