The newly issued Administrative Measures for Entitlement to Treaty Benefits for Non-resident Taxpayers came into effect on January 1, 2020. Under the new measures, the administrative system for non-resident taxpayers to enjoy the treaty benefits has changed from the previous record-filing to record-keeping.

If the non-resident taxpayer assesses itself as being eligible for treaty benefits, it may enjoy such treatment benefits upon tax reporting or through the withholding agent upon withholding declaration, and meanwhile collect and retain the relevant materials for future inspection.

In addition, under the new measures, the documents required have been significantly simplified which greatly reduced the burden of non-resident taxpayers.

Administrative Measures for Entitlement to Treaty Benefits for Non-resident Taxpayers

http://www.chinatax.gov.cn/chinatax/n810341/n810755/c5138275/content.html

For more details, please refer to the following link

https://mp.weixin.qq.com/s/10mokZZ7lz0_yXkXUTE0eg