Apr 2010 - Guoshuifa (2010) 18
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2010-04 - Guoshuifa (2010) 18
This newsletter is to explain the salient points of this Circular and to comment possible implications for foreign companies having representative offices (“RO”) in China.
On 20th February 2010, the PRC State Administration of Taxation (“SAT”) issued Circular Guoshuifa [2010] No. 18 (“Circular 18”). Named as “Provisional Administrative Measures on Representative Offices of Foreign Enterprises”, this Circular has a retrospective effect starting from 1 January 2010.
