Announcement of the Beijing Municipal Office of the State Administration of Taxation on Issues Concerning the Places for the Payment of Value-Added Taxes by Taxpayers Providing Cross-District Real Estate Operating Leasing Services

· Document Number：Announcement No. 7 [2016] of the Beijing Municipal Office of the State Administration of Taxation

· Area of Law： Taxation

· Level of Authority： Local Regulatory Documents

· Date issued：04-22-2016

· 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 Taxes by Taxpayers Providing Cross-District Real Estate Operating Leasing Services
(Announcement No. 7 [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 Real Estate Operating Leasing Services (Announcement No. 16 [2016], SAT), the issues on the places for the payment of value-added taxes by taxpayers providing cross-district real estate operating leasing services in Beijing are hereby announced as follows:
I. Taxpayers (excluding other individuals) in Beijing that provide cross-district real estate operating leasing services within the scope of the city shall uniformly declare and pay value-added taxes with the competent state tax authorities in the places where the institutions are located, but shall not prepay value-added taxes with the competent state tax authorities in the places where the real estate operating leasing services are provided.
II. This Announcement shall come into force on May 1, 2016.
April 22, 2016