In accordance with the relevant provisions of tax laws and regulations and tax treaties, non-resident taxpayers shall fill in and submit the relevant declaration forms in writing to the competent tax authorities for individual income derived within China.

1.Two copies of "Individual Income Tax Self-declaration Return (Form A)"

2. In case there is individual income tax reduction and exemption for taxpayers, it is also required to provide: One copy of "Reporting Form for Matters of Individual Income Tax Reduction and Exemption" 

1. Processing time and place

Please see the tax service guide for details of the processing time and address of the tax service halls in each district (region).

2. Processing time limit

Immediate completion of processing

3. Processing fee

Free

1. Taxpayers shall be responsible for the authenticity and legality of the materials submitted.

2. The forms can be found and downloaded in the "download center" section on the website of the provincial tax administration (autonomous regions, municipalities directly under the central government and municipalities with independent planning) or collected in tax service halls.

3. The tax authorities provide "one-visit at most" service. Taxpayers only need to visit the tax authorities once at most on the precondition that the materials are complete and meet the legal conditions for acceptance.

4. Non-resident individual refers to an individual who neither has a domicile nor resides in China, or who has no domicile and resides in China for less than 183 days in a tax year. The cumulative number of days an individual without domicile resides in China in a tax year shall be calculated according to the cumulative number of days an individual stays in China. If an individual stays for 24 hours in China on the same day, the hours of staying shall be counted in days of residence in China, while an individual stays for less than 24 hours in China, the hours of staying shall not be counted in days of residence in China.

5. The circumstances under which non-resident individuals shall file self-declaration of individual income tax include:

(1) there is no withholding agent for taxable income derived within China;

(2) the withholding agent fails to withhold tax for taxable income derived within China;

(3) deriving income from wages and salaries from two or more payers within China;

 (4) Other circumstances prescribed by the State Council.

6. Where a non-resident individual derives income from wages, salaries, income from remuneration for personal services, income from author's remuneration, income from royalties and the withholding agent fails to withhold tax, he or she shall file a tax declaration with the competent tax authority in the place where the withholding agent is located before June 30 of the following year when the income is derived. If there are more than two withholding agents who fail to withhold tax, the non-resident individual shall choose to file the tax declaration with the competent tax authority where one of the withholding agents is located.

7. Where a non-resident individual derives income from wages and salaries from more than two payers within China, he or she shall file a tax declaration with the competent tax authority in the place where one of the employers that he or she works for is located before the 15th day of the next month of deriving the income.

8. Where a non-resident individual derives income from interest, dividends, bonuses, income from lease of property, income from transfer of property and contingent income, and the withholding agent fails to withhold tax, he or she shall file tax declaration with the competent tax authority before June 30th of the following year when the income is derived. If the tax authority notifies the deadline for payment, the taxpayer shall pay the tax according to the deadline.

9. Where a non-resident individual leaves China before June 30 of the following year (except for temporary departure), he or she shall file the tax declaration before leaving the country.

10. Taxpayers who meet the preferential tax conditions shall file tax declarations according to the regulations during the tax reduction or exemption period and fill in the preferential items on the return and its attached form.