National Tax Bureau releases announcement on tax registration for overseas NGOs

关于做好境外非政府组织代表机构税务登记办理有关工作的通知

Source: 国家税务总局

The Central Office of China’s National Tax Bureau recently published an announcement informing overseas NGOs about how to pay their taxes. Below is CDB’s translation. 

 

The National Tax Bureau Central Office’s announcement regarding Overseas NGO Representative Offices’ Tax Bureaus registering work-related conduct

 

(To) every province, autonomous region, provincial level city, and cities specifically designated in the state plan’s National Tax Bureau and Regional Tax Bureaus:

In order to further fulfil the “PRC’s Overseas NGO Domestic Activities Management Law,” overseas NGOs that rely on registration credentials shall conduct tax registration as required by the law. The current notification to overseas NGO offices regarding tax processing registration is as follows:

1) With regard to overseas NGOs established by the public security departments after January 1, 2017, Taxpayer’s Registration Codes with eighteen digit Uniform Social Credit Codes may, in accordance with current Tax Bureau state revenue registration regulations, be granted state revenue registration credentials. For Overseas NGOs that have already registered with and have conducted tax registration with the Civil Affairs Department but have not yet obtained a Uniform Social Credit Taxpayer’s Registration Code, you must comply with the Tax Revenue Department and the Civil Affairs Department to complete a step by step transformation of your Stock Codes. For taxpayers who went to the Tax Revenue Department to handle tax related matters and were issued registration credentials by the Special Civil Affairs Department, we must remind you to promptly visit a Public Security Bureau to obtain new registration credentials.

2) When the Tax Revenue Department is handling taxpayers’ taxation service registration, it is possible to access the overseas NGO Online Services Website (http://www.ngo.gov.cn) to inquire about taxpayers’ registration setup information. The Tax Revenue Department will enhance its cooperation with local Public Security Bureaus, actively create specifications, adopt effective measures, set up information transferring and data sharing systems, adequately utilize the advantages of informatization, reduce taxpayers’ repeated declaration and delivery of materials, increase work efficiency and lower administration costs.

3) The General Department of Taxation and the Local Taxation Bureaus will enhance cooperation so that either party may conduct tax revenue registration for taxpayers. The State Revenue Service’s handling of registration applications will pass through the General Department of Taxation and the Local Taxation Bureau’s information sharing channels. The transfer of information to the other party will be registered promptly so as to ensure that the collection of both sides’ basic information is consistent in order to prevent taxpayers from having to engage in a wild goose chase.

If you have questions or suggestions at any time during implementation, please promptly send feedback to the General Department of Taxation’s Department of Science and Technology.

Contact: Wang Tao (General Department of Taxation – Department of Science & Technology) Tel: 010-63417883

Translated by Cameron Carlson

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