This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.

Bookmark Email Print page

Tax Analysis

SAT further clarifies EIT filing requirements for enterprises with branches


P179/2013 - 4 February 2013

China's State Administration of Taxation (SAT) issued a tax bulletin in December 2012 (SAT Bulletin [2012] No. 57 (Bulletin No. 57)) to provide additional guidance on the filing obligations and the settling of Enterprise Income Tax (EIT) liability by enterprises whose head offices and branches are located in different provinces (including provinces, autonomous regions, municipalities and cities specifically designated in the State plan) in China.  Specifically, Bulletin No. 57 addresses certain unresolved matters in a circular issued in June 2012 (Caiyu [2012] No. 40,  (Circular No. 40)), which provided that the annual filing and final settlement of the EIT liability is no longer the sole responsibility of the head office, but instead is to be carried out by both the head office and its second-tier branches with their in-charge tax authorities.  Bulletin No. 57 supersedes other guidance (i.e. Guoshuifa [2008] No. 28); it applies as from 1 January 2013 and will be applied to the EIT provisional filing for January or the first quarter of 2013.

Share your comments


Stay connected