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Record · chinatax ACC. 900067744
国税函〔2007〕872号

Notice of the State Administration of Taxation on Issues Concerning Individual Income Tax on Interest Income from Savings Deposits of Foreign Individuals and Residents of Hong Kong, Macao, and Taiwan

国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得个人所得税有关问题的通知

Issuer
Date
1999-10-25
Instrument
notice
Cited by
2
This notice updates the annex of the original document based on Article 3 of the Supplementary Notice (Guo Shui Han [2007] No. 872) regarding the applicable treaty tax rates for interest income from savings deposits of foreign individuals and residents of Hong Kong, Macao, and Taiwan.
Full text · 原文 87 字
根据2007年8月7日《国家税务总局关于外籍个人和港澳台居民个人储蓄存款利息所得适用协定税率有关问题的补充通知》(国税函〔2007〕872号)第三条,对本文附件进行更新修改。