The State Administration of Taxation (SAT) issued a notice (Guo Shui Fa [2009] No. 3) on 9 January 2009 setting out the tax administration and collection of withholding taxes imposed on non-resident enterprises. The notice applies retroactively from 1 January 2009 and its content is summarized below. The notice states that a payer, whether an enterprise or individual, must act as a withholding agent pursuant to the relevant laws and regulations or a contract stipulating the payments being subject to withholding tax. In case of a first-time contract on such payments with a non-resident enterprise, the payer must register with,...