Issued by: State Taxation Administration
Issue No.: State Taxation Administration Announcement No. 4 of 2025
Release Date: January 26, 2025
Effective date:  April 1, 2025
Links: https://fgk.chinatax.gov.cn/zcfgk/c100012/c5238262/content.html

The main contents of this announcement are as follows:
1. Enterprises or individuals may apply to their competent tax authority for a "Chinese Tax Resident Identity Certificate" (the "Certificate") for any calendar year in which they are considered Chinese tax residents.

2. Applicants should select their application purpose based on whether they intend to enjoy treaty benefits or not.

3. Full-process online application is supported.

4. For institutions that do not have legal person status and cannot apply independently for the Certificate, the applicants for the Certificate are clarified as follows:
a) Domestic and overseas branches shall have their Chinese head office apply for the Certificate.
b) Individual industrial and commercial households shall have their Chinese resident owners apply for the Certificate.
c) Personal sole corporations shall have their Chinese resident investors apply for the Certificate.
d) Partnership enterprises shall have their Chinese resident partners apply for the Certificate.

5. The competent tax authority should issue the Certificate within 7 working days (originally 10 working days) after accepting the application.