China representative office deregistration, that is, closing down a representative office in China would be much more complicated than set up a New Rep. office. It could be stuck there if the liquidation report can't be approved by local tax authority, thereafter, investor has to spend great amound of time and efforts on the closure of a Rep. office. Below is the relevant information needed for closing down a Rep. office in China.
A couple of documents need to be submitted:
1. A board resolution to the closure of representative office with the chairman of board of directors' signature and seal of the holding company together with the cancellation application form signed by the chief representative of the rep office should be submitted to tax bureau.
2. Photocopy of the receipts of the representative office's tax return and the staff's personal income tax return Note that: foreign staff's overseas tax return also might to be given to the local CPA because the fact that some foreign employees might work in their own country. The tax bureau won't levy the tax on their overseas income, usually what they get is a paper approved by overseas CPA proving that the employee has not income in other countries.
3. Bank statement clarifying the rep office's entire payment history in China.
4. Accrued expense certificate ( it's a little paper stating your expense to be paid for the cancellation procedures, like the fees charged by the consulting company and relevant authorities).
5. The lease contract of the office( stamp tax worthy of 1/1000 of one year's rent and invoice for the lease payment need to be glued on the contract).
After the submission of those papers, the CPA will work on the tax audit. In case some staff's tax return receipts are missing, an application can be submitted to the district tax bureau and they will give you the receipts. Yet the missing of the representative office's tax return receipts can cause a lot of trouble and you will be asked to repay the tax.
The following documents are also needed:
1. Registration Certificate;
2. Tax Registration Certificate( original and copy);
3. Organizational Code Certificate( original and copy);
4. Statistics Registration Certificate;
5. Alien Employment Permit;
6. Work Visa;
7. Letter of Authorization (in case the chief representative is not in China) Chief representative's signature required) ;
8. Representative office's written resolution to cancellation (chief representative's signature required);
9. photocopy of the chief representative's passport;
10. stamps of Rep. Office.
Contact Us
If you have further inquires, please do not hesitate to contact Tannet at anytime, anywhere by simply visiting Tannet’s website english.tannet-group.com, or calling Hong Kong hotline at 852-27826888 or China hotline at 86-755-82143422, or emailing to tannet-solution@hotmail.com. You are also welcome to visit our office situated in 16/F, Taiyangdao Bldg 2020, Dongmen Rd South, Luohu, Shenzhen, China.
Previous：How to Calculate Corporate Income Tax in China
Next：China Company Equity Transfer