Tax Rules Change for China Registered Representative Offices
Updated: February 2010 China’s State Administration of Taxation (the “SAT”) issued a notice on Interim Measures For Tax Administration Of Representative Offices Of Foreign Enterprises, outlining new rules and guidelines for enterprise income tax (EIT), business tax, and value added tax (VAT) for representative offices of foreign enterprises, including those in Hong Kong, Macau and Taiwan. Check the SAT website for the latest updates.