Tax residence certificate & TIN [ 中文 ]

Tax Residence Certificate (TRC)

• China 
• Hong Kong
• India
• Singapore
• the United Kingdom

Tax Identification Number (TIN)

• China
• Hong Kong
• India
• Singapore
• the United Kingdom
• OECD TIN database

 

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Tax Residence Certifcate Application Rules in China

• State Administration of Taxation - Public Notice [2019] 17 [Chinese version]
• Tax residence certificate application form [read]
• Tax residence certificate [read]

 

Tax Residence Certificate Application in Hong Kong

• Certificate of Resident Status [read]
• Application forms

DTA Partner	Form
	Company / Partnership / Trust / Body of Persons	Individual
The Mainland of China	IR1313A (03/2018)	IR1314A (03/2018)
Other Jurisdictions	IR1313B (03/2018)	IR1314B (03/2018)

 

Tax Residence Certificate Application in India

• Certificate of Tax Residence - Section 90(4) of the Income Tax Act [read]
• Section 90(4) - Form 10F [for use by non-residents] [read] 

 

Tax Residence Certificate Application in Singapore

• Determining Tax Residence [read]
• Certificate of Resident / Certified Tax Reclaim Form [read]

 

Tax Residence in the United Kingdom

• Determing Tax Residence (statutory residence test) [read] 
• Certificate of Tax Residence [read]
• Evidencing your UK tax residence [read] 

 

 

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Tax Identification Number (TIN) - China

 

See the information for TIN in China: [Read-China]

 

Tax Identification Number (TIN) - Hong Kong

 

Hong Kong Inland Revenue Department (the IRD) does not issue TIN for communication with the taxpayer. To align with international practices, the IRD uses Hong Kong Identity (HKID) numbers and business registration numbers for that purposes.

Individuals: Hong Kong Identity Card (HKID) number, issued by the Immigration Department under the Registration of Persons Ordinance (Cap 177).

Companies or Entities: Business Registration (BR) number, issued by the Inland Revenue Department under the Business Registration Ordinance (Cap 310)

 

See the source of above information from OECD website : [Read-HK]

 

Tax Indentification Number (TIN) - India

• Permanent Account Number [PAN]

 

Tax Indentification Number (TIN) - Singapore

• TIN - [read]

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Tax Indentification Number (TIN) - United Kingdom

• TIN (UTR, Unique taxpayer reference) - [read]

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Tax Indentification Number (TIN) - Other jurisdictions

• OECD TIN database [read]

 

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