Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Territorial Applications
Status as of 16/09/2019

China

Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 16 October 2015 – Or. Engl.

Pursuant to Article 29, paragraph 1, of the Convention, unless otherwise notified by the Government of the People’s Republic of China, the Convention shall not apply to the Hong Kong Special Administrative Region and the Macao Special Administrative Region of the People’s Republic of China.

[Note by the Secretariat: The date registered by the Secretariat General as concluding this declaration is the one from which the Government of the People’s Republic of China is applying the Convention to the Hong Kong Special Administrative Region and to the Macau Special Administrative Region of the People’s Republic of China.]
Period covered: 01/02/2016 - 01/09/2018
Articles concerned : 29

Declaration of territorial application contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

In accordance with the Basic Law of the Hong Kong Special Administrative Region of the People’s Republic of China, the Government of the PRC decides that the Convention applies to the Hong Kong Special Administrative Region (Hong Kong SAR) of the PRC.
Period covered: 01/09/2018 -
Articles concerned : 29

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.a of Article 30 and the three declarations pursuant to paragraph 1 of Article 2, paragraph 1.d of Article 3 and paragraph 3 of Article 4 of the Convention made by the PRC [on 16 October 2015] shall not apply to Hong Kong SAR.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Hong Kong SAR shall not provide any form of assistance in relation to taxes of the other Parties described in paragraph 1.b of Article 2 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.b of Article 30 of the Convention made by the PRC shall apply to the Hong Kong SAR: “Pursuant to Article 30, paragraph 1.b, of the Convention, the People’s Republic of China shall not provide assistance in the recovery of tax claims, or in conservancy measures, for all taxes.”.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.c, of the Convention, the Hong Kong SAR shall not provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of the Hong Kong SAR or, where a reservation has previously been made under paragraph 1.a or 1.b of Article 30 of the Convention, at the date of withdrawal of such a reservation in relation to taxes in the category in question.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.d of Article 30 of the Convention made by the PRC shall apply to the Hong Kong SAR: “Pursuant to Article 30, paragraph 1.d, of the Convention, the People’s Republic of China shall not provide assistance in the service of documents for all taxes.”.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.e of Article 30 of the Convention made by the PRC shall apply to the Hong Kong SAR: “Pursuant to Article 30, paragraph 1.e, of the Convention, the People’s Republic of China shall not permit the service of documents through the post.”.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.f, of the Convention, the Hong Kong SAR apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention entered into force in respect of the Hong Kong SAR, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention entered into force in respect of the Hong Kong SAR.
Period covered: 01/09/2018 -
Articles concerned : 28, 30

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the Hong Kong SAR may inform its resident or national before transmitting information concerning that resident or national to another Party, in conformity with Article 5 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 4

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Hong Kong SAR will not accept, as a general rule, such requests as are referred to in paragraph 1 of Article 9 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 9

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention applies

For the Hong Kong SAR, the Convention shall apply to the following taxes imposed under the laws of the Hong Kong SAR administered by its tax authority:

Article 2, paragraph 1.a.i:
- Profits tax;
- Salaries tax;
- Property Tax.
Period covered: 01/09/2018 -
Articles concerned : 2

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 28 May 2018, registered at the Secretariat General of the OECD on 29 May 2018 - Or. Engl.

ANNEX C – Definition of the term "national" for the purpose of the Convention

For the application of the Convention to the Hong Kong SAR, paragraph 1.e of Article 3 of the Convention refers to any person having the right to abode, or is incorporated or otherwise constituted in the Hong Kong SAR.
Period covered: 01/09/2018 -
Articles concerned : 3

Declaration of territorial application contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

In accordance with the Basic Law of the Macao Special Administrative Region of the People’s Republic of China, the Government of the PRC decides that the Convention applies to the Macao Special Administrative Region of the PRC.
Period covered: 01/09/2018 -
Articles concerned : 29

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.a of Article 30 and the three declarations pursuant to paragraph 1 of Article 2, paragraph 1.d of Article 3 and paragraph 3 of Article 4 of the Convention made by the PRC [on 16 October 2015] shall not apply to the Macao Special Administrative Region.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

Pursuant to Article 30, paragraph 1.a, of the Convention, the Macao Special Administrative Region shall not provide any form of assistance in relation to taxes of the other Parties described in sub-paragraphs b.i, b.ii, b.iii.A, b.iii.C, b.iii.F and b.iv of paragraph 1 of Article 2 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.b of Article 30 of the Convention made by the PRC shall apply to the Macao Special Administrative Region: “Pursuant to Article 30, paragraph 1.b, of the Convention, the People’s Republic of China shall not provide assistance in the recovery of tax claims, or in conservancy measures, for all taxes.”.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.d of Article 30 of the Convention made by the PRC shall apply to the Macao Special Administrative Region: “Pursuant to Article 30, paragraph 1.d, of the Convention, the People’s Republic of China shall not provide assistance in the service of documents for all taxes.”.
Period covered: 01/09/2018 -
Articles concerned : 30

Reservation contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

The Government of the People’s Republic of China declares that the reservation pursuant to paragraph 1.e of Article 30 of the Convention made by the PRC shall apply to the Macao Special Administrative Region: “Pursuant to Article 30, paragraph 1.e, of the Convention, the People’s Republic of China shall not permit the service of documents through the post.”.
Period covered: 01/09/2018 -
Articles concerned : 30

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

Pursuant to Article 4, paragraph 3, of the Convention, the Macao Special Administrative Region may inform its resident before transmitting information concerning him to another Party, in conformity with Articles 5 and 7 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 4

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

Pursuant to Article 9, paragraph 3, of the Convention, the Macao Special Administrative Region will not accept, as a general rule, such requests as are referred to in paragraph 14 of Article 9 of the Convention.
Period covered: 01/09/2018 -
Articles concerned : 9

Declaration contained in a letter from the Ambassador of the People’s Republic of China in France, dated 29 March 2018, registered at the Secretariat General of the OECD on 18 May 2018 - Or. Engl.

ANNEX A - Taxes to which the Convention applies

For the Macao Special Administrative Region, the Convention shall apply to the following taxes imposed under the laws of the Macao Special Administrative Region administered by its tax authority:

Article 2, paragraph 1.a.i:
- Profits tax (Impost Complementar de Rendimentos) ;
- Salaries tax (Imposto Profissional);
- Urban Property Tax (Contribuição Predial Urbana).

Article 2, Paragraph 1.b.iii.B: Stamp Duty (Imposto do Selo).

Article 2, Paragraph 1.b.iii.D: Tourism Tax (Imposto de turismo).

Article 2, Paragraph 1.b.iii.E: Motor Vehicle Tax (Imposto sobre Veículos Motorizados).

Article 2, Paragraph 1.b.iii.G: Business Tax (Contribuição Industrial).
Period covered: 01/09/2018 -
Articles concerned : 2


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.