Places for the Payment of Value-Added Tax by Taxpayers Providing Cross-District Construction Services

 2018-06-13  3


Announcement of the Beijing Municipal Office of the State Administration of Taxation on Issues Concerning the Places for the Payment of Value-Added Tax by Taxpayers Providing Cross-District Construction Services


· Document Number:Announcement No. 8 [2016] of the Beijing Municipal Office of the State Administration of Taxation

· Area of Law: Taxation

· Level of Authority: Local Regulatory Documents

· Date issued:04-25-2016

· Effective Date:05-01-2016

· Status: Effective

· Issuing Authority: Beijing Municipal Office, State Administration of Taxation

 

Announcement of the Beijing Municipal Office of the State Administration of Taxation on Issues Concerning the Places for the Payment of Value-Added Tax by Taxpayers Providing Cross-District Construction Services
(Announcement No. 8 [2016] of the Beijing Municipal Office of the State Administration of Taxation)
According to the Announcement of the State Administration of Taxation on Issuing the Interim Measures for the Administration of the Levy of Value-Added Tax on Taxpayers Providing Construction Services across Counties (Cities and Districts) (Announcement No. 17 [2016], SAT), the issues on the places for the payment of value-added taxes by taxpayers providing cross-district construction services in Beijing are hereby announced as follows:
I. Taxpayers (excluding other individuals) in Beijing that provide cross-district construction services within the scope of this municipality shall prepay value-added taxes with the competent state tax authorities in places where the construction services are provided and shall declare and pay value-added taxes with the competent state tax authorities in the places where the institutions are located.
II. This Announcement shall come into force on May 1, 2016.
April 25, 2016