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Tax Analysis

SAT issues guidance on application of zero-rated VAT treatment


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P185/2013 - 6 September 2013

China’s State Administration of Taxation (SAT) released a bulletin on 28 August 2013 (Bulletin [2013] No. 47), which provides nationwide implementation guidance for the application of zero-rated VAT treatment on qualifying taxable services. Bulletin 47 applies retroactively as from 1 August 2013 and supersedes guidance issued in 2012 on the procedures for claiming zero-rated treatment for taxable services under the VAT pilot program (Bulletin 13).

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