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State Administration of Taxation
The State Administration of Taxations Supplementary Promulgation of the Circular on the Effectiveness and Implementation of the
Agreement between the Government of China and the Government of the Republic of Macedonia and the Agreement between the Government
of China and the Government of the Republic of Seychelles on the Avoidance of Double Taxation and Prevention of Tax Evasion
Guo Shui Han [2005] No.825
August 22, 2005
The bureaus of state taxation and the bureaus of local taxation of all provinces, autonomous regions, municipalities directly under
the Central Government, cities specifically designated in the state plan, and Yangzhou Taxation Institute:
The Agreement between the Government of China and the Government of the Republic of Macedonia and the Agreement between the Government
of China and the Government of the Republic of Seychelles on the Avoidance of Double Taxation and Prevention of Tax Evasion were
formally concluded respectively on June 9, 1997 and August 26, 1999. The State Administration of Taxation has printed and distributed
the texts of the abovementioned agreements to you respectively by the Guo Shui Han [1997] No. 382 and the Guo Shui Han [1999] No.
585. The abovementioned agreements have been clarified through diplomatic means to become effective respectively on November 29,
1997 and December 17, 1999, and to come into force respectively on January 1, 1998 and January 1, 2000. However, through check, the
Administration has not timely distributed the notices on the effectiveness and implementation of the abovementioned two agreements
due to particular reasons, and hereby distributes this Circular. Please comply with the Circular.
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