Laws of the People's Republic of China

the State Administration of Taxation

Circular of the State Administration of Taxation on the Entry Into Force and Implementation of the Agreement for the Avoidance of Double Taxation between the Governments of China and Georgia

Guo Shui Fa [2005] No. 176

The bureaus of state taxation and local taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the State plan, Yangzhou Taxation Institute, and all the departments under the State Administration of Taxation:

The Chinese government and the government of the Republic of Georgia signed the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and property in Beijing on June 22, 2005. The Agreement has been confirmed by both governments by exchanging notes through their respective foreign affairs departments on August 9, 2005 and October11, 2005 respectively, and has now completed the necessary legal procedures for entering into force. According to the provisions of Article 29 of the Agreement, the Agreement will enter into force on November 10, 2005, and will be implemented as of January 1st, 2006. The State Administration of Taxation has distributed the text of the Agreement to you by promulgating "Letter of the State Administration of Taxation [2005] No. 114" on July 6, 2005. Please comply with and implement it accordingly.

The State Administration of Taxation

November 4, 2005