Promulgated in 2010, the State Administration of Taxation issued the “Representative Office of Foreign enterprise Tax Administration Issues” (Guo Shui Fa [ 2010 ] No. 18 , hereinafter referred to as the “New Approach” ) to further regulate against Representative Office tax administration issues.
1. Each Representative Office shall, upon receiving its business registration documents, within 30 days, go to the relevant local tax services authority to apply for tax registration. During the tax registration, registered address and business address proof (both original and copy) must be provided. No doubt that other document is required as well.
2. Registration of Representative Offices and other related matters is based on "Tax Collection and Administration Law" and its relevant detailed requirements. Any changes in the contents or termination before expiration, the Representative should act in accordance with the relevant provisions of the Tax Administration Law and the relevant tax authority to apply for registration or cancellation of the said registration; in the case of liquidation before expiration, prior proceeding, the Representative Office should declare and pay the withholding tax.