Laws of the People's Republic of China

Circular of the state administrator of Taxation concerning the Effectiveness and Enforcement of Protocol II of the Tax Agreement between China and Korea

Guo Shui Han [2006] No.100

The state taxation bureaus and local taxation bureaus in each province, autonomous region, municipality directly under the Central Government, and city specifically designated in the state plan:

The Government of the People's Republic of China and the Government of the Republic of Korea have signed Protocol II to the Agreement concerning the Avoidance of Dual Taxation and the Prevention of Tax Evasion in Beijing on March 23,2006,and the Ministry of Foreign Affairs of both parties have sent the notes to each other respectively on April 13,2006 and July 4,2006,in which they confirm that both parties have gone through the legal procedures for the effectiveness of the said protocol . In accordance with Article 7 of the said protocol, the said protocol will enter into effect as from July 4,2006.The State Administration of Taxation has printed and distribute the document of the said protocol to you by the document coded Guo Shui Han [2006]No.52 ,please carry it out accordingly.

State Administration of Taxation

July 11,2006