Announcement of the Beijing Municipal Office of the State Administration of Taxation on Issues Concerning the Repayment of Value-Added Taxes by Non-Beijing Taxpayers Providing Construction Services in Beijing

· Document Number：Announcement No. 9 [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 Repayment of Value-Added Taxes by Non-Beijing Taxpayers Providing Construction Services in Beijing
(Announcement No. 9 [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 Levy of Value-Added Taxes on Taxpayers Providing Construction Services across Counties (Cities and Districts) (Announcement No. 17 [2016], SAT), for the purpose of making the tax collection mode before and after replacing business tax with value-added tax remain basically unchanged, the issues on the repayment of value-added taxes by non-Beijing taxpayers providing construction services in Beijing are hereby announced as follows:
I. The value-added taxes to be prepaid by taxpayers who are not resident taxpayers in Beijing (excluding other individuals) that provide construction services within the scope of the municipality shall be uniformly collected and paid into the state treasury by the State Taxation Bureau of Xicheng District, Beijing Municipality. Small-scale value-added tax taxpayers that are unable to issue value-added tax invoices by themselves may apply to the State Taxation Bureau of Xicheng District, Beijing Municipality, for issuing value-added tax invoices on a commissioned basis, according to the total price and additional fees they obtained.
II. This Announcement shall come into force on May 1, 2016.

April 25, 2016