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These notes are issued for the information of taxpayers and their tax - page 15 / 68

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Certification of resident status

32.

In applying the Comprehensive Arrangement, the tax authority of the

Mainland may require an individual, a company, or a body of persons to produce a certificate from the Hong Kong Inland Revenue Department certifying that the person is a “resident” of Hong Kong. This would generally only be required where there is a possibility that the person is a resident of both Sides, or there is a need to verify the resident status of the person. The relevant application forms and procedures are published on the Inland Revenue

Department website (www.ird.gov.hk).

33.

Upon receipt of an application, the Inland Revenue Department will

examine the information supplied by the person, and if it is sufficient, issue a Certificate of Hong Kong Resident Status for the purposes of the Comprehensive Arrangement and the processing time normally requires 21

working days.

Where the evidence available is insufficient, the Department

will request the applicant to supply the additional information required.

34.

In general, for a company that is incorporated in Hong Kong, a

Certified Extract of Information Certificate of Incorporation of application for a Certified Extract

on the Business Register or a copy of the company is sufficient evidence.

the An

of Information on the Business Register may

be made online or in person.

35.

On the other hand, where the Inland Revenue Department is unable

to ascertain that a person is a resident of the Mainland from the available information, it will issue a letter referring the person to the Mainland tax authorities to issue a certificate of resident status for him. If the person is unable to produce proof of his status, he will not be entitled to the benefits of

the Comprehensive Arrangement.

Article 5

PERMANENT ESTABLISHMENT

The concept of a permanent establishment

36.

Three criteria, namely, space (a fixed place of business), time

(continuous or aggregate periods), and function (activities of a preparatory or

11

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