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

 

The IRD uses Hong Kong Identity (HKID) numbers and business registration numbers for CRS reporting purposes.

Individuals: Hong Kong Identity Card (HKID) number is the TIN, which takes the following format: - 

 

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

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

 

The TIN of an individual taxpayer has a second use by the IRD for domestic tax administration purposes. The TIN of an individual taxpayer takes the format of a 10-digit numeric string. The TIN in its domestic context is used as a login ID or credential for an individual taxpayer to gain access to the IRD's Individual Tax Portal (ITP).

 

 

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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