China's State Administration of Taxation has issued Announcement No. 35 of 2019 on measures for the administration of non-residents taxpayer for the enjoyment of tax treaty benefits. Overall, the measures simplify the requirements for non-residents to enjoy treaty benefits on China-source income.
The Announcement includes that a non-resident may self-assess whether they are eligible for treaty benefits and claim the benefits at the time of the tax declaration (self-reporting) or at the tim…