Notice of the State Taxation Administration on Several Specific Issues Concerning the Calculation and Payment of Individual Income Tax by Individuals Without Domicile in China
国家税务总局关于在中国境内无住所的个人计算缴纳个人所得税若干具体问题的通知
This notice specifies detailed rules for calculating and paying individual income tax for non-domiciled individuals in China, and announces the repeal of certain provisions effective from January 1, 2019, in accordance with the Ministry of Finance and State Taxation Administration Announcement No. 35 of 2019.