China's State Administration of Taxation has issued Announcement No. 4 of 2025, providing updated procedures and rules for obtaining a "Certificate of Tax Residency" by enterprises and individuals. The announcement provides specific rules on which taxpayers can apply and outlines the necessary documentation/information that must be provided when applying. This includes different requirements when applying for a certificate for the purpose of claiming tax treaty benefits and when applying for other purposes. The announcement also sets the timeline for tax authorities to process applications, which, in general, is to be completed within seven working days from the date of acceptance...