Laws of the People's Republic of China

State Administration of Taxation

The State Administration of Taxation¡¯s Supplementary Promulgation of the Circular on the Effectiveness and Implementation of the Agreement between the Government of China and the Government of the Republic of Macedonia and the Agreement between the Government of China and the Government of the Republic of Seychelles on the Avoidance of Double Taxation and Prevention of Tax Evasion

Guo Shui Han [2005] No.825

August 22, 2005

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

The Agreement between the Government of China and the Government of the Republic of Macedonia and the Agreement between the Government of China and the Government of the Republic of Seychelles on the Avoidance of Double Taxation and Prevention of Tax Evasion were formally concluded respectively on June 9, 1997 and August 26, 1999. The State Administration of Taxation has printed and distributed the texts of the abovementioned agreements to you respectively by the Guo Shui Han [1997] No. 382 and the Guo Shui Han [1999] No. 585. The abovementioned agreements have been clarified through diplomatic means to become effective respectively on November 29, 1997 and December 17, 1999, and to come into force respectively on January 1, 1998 and January 1, 2000. However, through check, the Administration has not timely distributed the notices on the effectiveness and implementation of the abovementioned two agreements due to particular reasons, and hereby distributes this Circular. Please comply with the Circular.