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  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  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  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.