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China SAT clarifies how to calculate the length of residence of individuals

The Ministry of Finance and the State Administration of Taxation have jointly issued the Circular no. 34 (2019) on “The Criteria for the Determination of the Length of Residence of Individuals having No Place of Abode in China”, in order to implement the revised Individual Income Tax Law and its Implementing Rules and to clarify the criteria for the calculation of the six-year period and the number of days spent in China by a non-domiciled individual.