Ratifying the Multilateral Convention on Mutual Administrative Assistance in Tax Matters

 2018-07-09  58


· Area of Law: Foreign Affairs

· Level of Authority: Working Documents

· Date issued:07-01-2015

· Effective Date:07-01-2015

· Status: Effective

· Issuing Authority: Standing Committee of the National People's Congress

 

Decision of the Standing Committee of the National People's Congress on Ratifying the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
(Adopted at the 15th session of the Standing Committee of the Twelfth National People's Congress on July 1, 2015)
It is decided at the 15th session of the Standing Committee of the Twelfth National People's Congress to ratify the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (hereinafter referred to as the “Convention”) amended by the Protocol Amending the Convention on Mutual Administrative Assistance in Tax Matters on May 27, 2010, and signed by the representative of the Government of the People's Republic of China in Paris on August 27, 2013; however, with the following statement:
I. In accordance with the provisions of sub-paragraph a of paragraph 1 of Article 30 of the Convention, no assistance in any form shall be provided in relation to the taxes referred to in sub-paragraph b of paragraph 1 of Article 2 of the Convention that are not included inthe tax categories to which the Convention shall apply.
II. In accordance with the provisions of sub-paragraph b of paragraph 1 of Article 30 of the Convention, no assistance shall be provided for other parties to the Conventionin the recovery of any tax claim, or in the taking of measures of conservancy.
III. In accordance with the provisions of sub-paragraph d of paragraph 1 of Article 30 of the Convention, no assistance in the service of documents shall be provided.
IV. In accordance with the provisions of sub-paragraph e of paragraph 1 of Article 30 of the Convention, the service of documents through the post is not permitted.
V. As to paragraph 1 of Article 2 of the Convention, a statement is made that: the Convention shall apply to the categories of taxes collected and administrated by tax authorities in accordance with the laws of the People's Republic of China, including specifically:
Taxes referred to in sub-paragraph a.i of paragraph 1 of Article 2 of the Convention shall be listed into the categories ofenterprise income tax and individual income tax.
Taxes referred to in sub-paragraph b.iii.B of paragraph 1 of Article 2 of the Convention shall be listed into the categories ofurban land use tax, property tax and land value increment tax.
Taxes referred to in sub-paragraph b.iii.C of paragraph 1 of Article 2 of the Convention shall be listed into the categories ofvalue-added tax and business tax.
Taxes referred to in sub-paragraph b.iii.D of paragraph 1 of Article 2 of the Convention shall be listed into the categories ofconsumption tax and tobacco tax.
Taxes referred to in sub-paragraph b.iii.E of paragraph 1 of Article 2 of the Convention shall be listed into the categories ofvehicle purchase tax and vehicle and vessel tax.
Taxes referred to in sub-paragraph b.iii.G of paragraph 1 of Article 2 of the Convention shall be listed into the categories ofresource tax, urban maintenance and construction tax, farmland occupation tax, stamp tax and deed tax.
VI. As to sub-paragraph d of paragraph 1 of Article 3 of the Convention, a statement is made that: the competent authority of the People's Republic of China is the “State Administration of Taxation or its authorized representative."
VII. As to paragraph 3 of Article 4 of the Convention, a statement is made that: Before providing the information concerningany resident or national of the People's Republic of China in accordance with the provisions of Articles 5 and 7 of the Convention, the competent authority of the People's Republic of China may inform such resident or national.
VIII. The Convention shall not apply to the Hong Kong Special Administrative Region and the Macao Special Administrative Region of the People's Republic of China, until a notice of the Government of the People's Republic of China directs otherwise.