The State Administration of Taxation (SAT) issued a notice on 24 August 2009 (Guo Shui Fa [2009] No. 124) setting out the administrative rules on treaty benefits granted to non-residents. Non-residents who intend to obtain treaty benefits are required to follow the procedure and to keep records in accordance with the Notice. The Notice applies retroactively as from 1 January 2009, and its content is summarized below.
Non-residents are referred to as those who a…