The State Taxation Administration (STA) released the Announcement on Relevant Matters Concerning the Certificate of Chinese Fiscal Resident (the "Announcement"), with effect from April 1, 2025.
The Announcement proposes the following optimizations：
- Expanding the applicable scenarios for the Certificate of Chinese Fiscal Resident: applicants shall select the purpose of their application based on actual circumstances, whether to claim treaty benefits or not, with the latter covering various overseas scenarios taxpayers have encountered in recent years.
- Enabling full-process online handling: enterprises and individuals may apply for the Certificate of Chinese Fiscal Resident entirely online via the e-tax website and the e-tax website for natural persons, thereby streamlining the application process.
- Adjusting the content in the Certificate of Chinese Fiscal Resident: the certificate now includes additional information such as the taxpayer identification number, removes the signature of the responsible official from the tax authority, and allows for notes on partnerships or other relevant details as needed by applicants, thereby meeting potential personalized demands.
- Reducing processing time: if the competent tax authority may independently determine fiscal residency status, the processing time will be reduced from the current ten working days to seven working days.
The announcement is available here: https://fgk.chinatax.gov.cn/zcfgk/c100012/c5238262/content.html