๐ HK Resident Status Determination โ STA Interpretation (2013 No. 1)
STA interpretation on determining Hong Kong resident status for purposes of the Mainland-HK DTA (September 13, 2013)
STA Interpretation: Determining Hong Kong Resident Status under the Mainland-HK DTA (No. 1)
ๅ ณไบใๆง่กๅ ๅฐๅ้ฆๆธฏ็นๅซ่กๆฟๅบๅ ณไบๅฏนๆๅพ้ฟๅ ๅ้ๅพ็จๅ้ฒๆญขๅทๆผ็จ็ๅฎๆๆๅ ณๅฑ ๆฐ่บซไปฝ่ฎคๅฎ้ฎ้ข็ๅ ฌๅใ็่งฃ่ฏป
Source (Chinese): STA Policy Database โ ๆฟ็ญ่งฃ่ฏป (STA General Office, September 13, 2013)
English translation: Independent translation. Not an official government translation.
Unofficial Translation
All information in this document is authentic in Chinese only. This English translation is provided for reference purposes. In case of any discrepancy, the Chinese original shall prevail.
Context
This Q&A-format interpretation clarifies the procedures for determining Hong Kong resident status when claiming benefits under the Mainland-HK DTA. It addresses what documents are required, when a formal tax residency certificate must be obtained from the Hong Kong Inland Revenue Department, and how Mainland tax authorities should handle such certificates. This is the earlier version of the interpretation; a subsequent version was issued on September 18, 2013. See also: Tax Treaties | HK Resident Status (No. 2) | HK Resident Certificate
Q1: What is the purpose of issuing this Announcement?
Answer: Being a Hong Kong resident is a prerequisite for claiming benefits under the Arrangement between Mainland China and the Hong Kong Special Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income (hereinafter the "Arrangement"). This Announcement clarifies the determination of Hong Kong resident status and the related procedures for claiming Arrangement benefits, and publishes the required document templates, so as to facilitate the smooth implementation of the Arrangement.
Q2: Must Hong Kong residents always provide a tax residency certificate when applying for Arrangement benefits?
Answer: When a Hong Kong resident applies for Arrangement benefits, the resident's status may be confirmed based on a copy of the Certificate of Incorporation issued by the relevant Hong Kong authority, or a certified copy of the Business Registration Certificate submitted by the applicant. If the applicant is an individual, the resident's status may be confirmed based on the individual's Hong Kong Identity Card and Home Return Permit (Mainland Travel Permit for Hong Kong and Macao Residents). Only where the Mainland tax authority has doubts about the applicant's status and the documents submitted by the applicant are insufficient to prove the applicant's Hong Kong resident status, or in the case of applicants under certain special circumstances, may the Mainland tax authority require the Hong Kong Inland Revenue Department to issue a tax residency certificate.
Q3: When requesting the Hong Kong Inland Revenue Department to issue a tax residency certificate, must the Mainland tax authority submit a written request to the Hong Kong Inland Revenue Department?
Answer: When it is necessary for the applicant to provide a tax residency certificate, the competent Mainland tax authority shall submit a written request to the Hong Kong Inland Revenue Department for the issuance of such certificate.
Q4: Should the Mainland tax authority accept a Hong Kong tax residency certificate issued by the Hong Kong Inland Revenue Department?
Answer: The Mainland tax authority shall accept the Hong Kong tax residency certificate issued by the Hong Kong Inland Revenue Department. If the Mainland tax authority still has doubts about the tax residency certificate provided by the applicant, it has the right to verify the authenticity of the applicant's status. If the certificate is found to be inconsistent with the facts, the tax authority may require the applicant to provide further documentation for determination, or may refer the matter to the STA to seek verification from the Hong Kong Inland Revenue Department.
2026 ยฉ Denis Shushin.
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