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
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.