Changes to tax return forms mean FIEs may face more scrutiny

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On 3 November 2014, the State Administration of Taxation (SAT) issued Bulletin [2014] No. 63, introducing a new set of annual return forms for enterprise income tax (EIT). The new forms are applicable to resident enterprise taxpayers that are taxed on an actual basis, applicable from 1 January 2015.

BLD3The new set of forms includes 41 separate forms, up from 16 forms in the previous set. However, only two of the new forms are mandatory, i.e. the basic information form and the lead return. Many of the remaining 39 schedules are either optional or only required under specific circumstances.

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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mailing Danian Zhang (Shanghai) at: danian.zhang@bakermckenzie.com

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