The 3rd Protocol was issued to avoid double taxation on income and prevent fiscal evasion
Released on 2011-10-21 18:06 | readings
国家税务总局宣布，关于《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》第三议定书生效执行的公告于1月初就生效。
公告全文内容为：
《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》第三议定书于2010年7月23日在北京正式签署，双方分别于2010年9月21日和2010年10月22日互相通知已完成使该议定书生效所必需的各自法律程序。根据该议定书第二条的规定，该议定书应自2010年10月22日起生效，并适用于2011年1月1日或以后开始的纳税期间的税收。
特此公告。
二○一一年一月六日
第三议定书第一条主要修改了第二十五条的1、2和3款。
首先规定缔约国双方主管当局应交换可以预见的与执行本协定的规定，或与执行缔约国双方或其地方当局征收的各种税收的国内法律相关的信息；
其次缔约国一方根据第一款收到的任何信息都应作密件处理，仅应告知有关的评估、征收、执行、起诉或上诉裁决有关的人员或当局（包括法院和行政部门）及其监督部门，并且仅可以在公开法庭的诉讼程序或法庭判决中披露有关信息；
再次解除与缔约国的法律和行政惯例相违背的行政措施、缔约国通过法律或正常行政渠道不能得到的信息、任何经贸工商专业秘密或贸易过程的信息或者违反公共政策（公共秩序）的信息；
第四，缔约国一方使用的信息收集手段应与缔约国另一方请求信息一致，即使缔约国一方可能并不因其税务目的需要该信息。规定在任何情况下缔约国任何一方不得仅因信息由银行、其他金融机构、名义代表人、代理人或受托人所持有，或因信息与人的所有权益有关，而拒绝提供。
第2条规定缔约国双方应通过外交渠道相互通知对方已经完成该第三议定书生效所必需的国内法律程序，适用于该第三议定书生效年度次年一月一日或以后开始的纳税期间的税收。
本协定相较于《中国经济新闻》2010年报道的《第二协定》内容，如双方给予互免利息所得税和利息免税相关修改，本年度的重点则在于增改与信息沟通和披露相关规定，确保两国税制发展趋向成熟。
State Administration of Taxation announced the implementation of the "3rd protocol of the agreement between the Government of the Republic of China and the government of the Republic Singapore for the Avoidance of Double Taxation on income and the Prevention of Fiscal Evasion with respect to Taxes on Income" come into force since early January in 2011.
The full announcement says:
The"3rd protocol of the agreement between the Government of the Republic of China and the government of the Republic Singapore for the Avoidance of Double Taxation on income and the Prevention of Fiscal Evasion with respect to Taxes on Income" was formally signed on July 23, 2010 in Beijing. The two sides have informed each other to complete their respective legal procedures necessary for the entry into force on September 21, 2010 and 2010 October 22. Under the provisions of Article II of the Protocol, the Protocol shall come into effect on October 22, 2010 and shall apply to the tax on January 1, 2011 or during the tax periods after that.
Notice is hereby given.
January 6, 2011
The major modification of the 3rd Protocol is to substitute the paragraph 1, 2 and 3 of the 25 with:
Firstly, the competent authorities of the Contracting States shall exchange the provisions of implementation of the Agreement that can be expected, or the domestic law-related information on the various taxes levied by the Contracting States or local authorities;
Secondly, one party of the Contracting State shall handle as confidential any information received under paragraph 1, only to inform relevant persons or authorities (including courts and administrative departments) and their supervisory authorities of the assessment, collection, enforcement, prosecution, or appeal decision, and only to disclose relevant information in open court proceedings or court decisions;
Thirdly, lifting the administrative measures contrary to law and administrative practice, the information which cannot get through laws or the normal administrative channels or through, any professional trade secret, industry confidential, information of trade process or contrary to public policy (Public order).
Fourthly, the use of information collection of one party shall be consistent with the information request from the other party, even if a Contracting State may not require this information for their tax purposes. In any case, either Contracting State by reason only of the information belonged to banks, other financial institutions, the nominal representative, agent or trustee, or the information about any ownership, shall not refuse to provide as required.
The Article 2 state that the Parties shall notify each other through diplomatic channels that the domestic legal procedures necessary for the third Protocol entering into force have been completed and shall apply since January 1 the next year after Protocol entering into force or to the tax revenue within the tax payment period afterwards.
Compared to the content of “the 2nd Protocol” reported by "China Economic News" in 2010, such as the change that two parties shall mutually exempt interest gain tax and tax exemption of interest, the focus lies in the current year is to make additions and changes to relevant provisions of communication and disclosure to ensure the development of mature bilateral tax system.
国家税务总局宣布，关于《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》第三议定书生效执行的公告于1月初就生效。
公告全文内容为：
《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》第三议定书于2010年7月23日在北京正式签署，双方分别于2010年9月21日和2010年10月22日互相通知已完成使该议定书生效所必需的各自法律程序。根据该议定书第二条的规定，该议定书应自2010年10月22日起生效，并适用于2011年1月1日或以后开始的纳税期间的税收。
特此公告。
二○一一年一月六日
第三议定书第一条主要修改了第二十五条的1、2和3款。
首先规定缔约国双方主管当局应交换可以预见的与执行本协定的规定，或与执行缔约国双方或其地方当局征收的各种税收的国内法律相关的信息；
其次缔约国一方根据第一款收到的任何信息都应作密件处理，仅应告知有关的评估、征收、执行、起诉或上诉裁决有关的人员或当局（包括法院和行政部门）及其监督部门，并且仅可以在公开法庭的诉讼程序或法庭判决中披露有关信息；
再次解除与缔约国的法律和行政惯例相违背的行政措施、缔约国通过法律或正常行政渠道不能得到的信息、任何经贸工商专业秘密或贸易过程的信息或者违反公共政策（公共秩序）的信息；
第四，缔约国一方使用的信息收集手段应与缔约国另一方请求信息一致，即使缔约国一方可能并不因其税务目的需要该信息。规定在任何情况下缔约国任何一方不得仅因信息由银行、其他金融机构、名义代表人、代理人或受托人所持有，或因信息与人的所有权益有关，而拒绝提供。
第2条规定缔约国双方应通过外交渠道相互通知对方已经完成该第三议定书生效所必需的国内法律程序，适用于该第三议定书生效年度次年一月一日或以后开始的纳税期间的税收。
本协定相较于《中国经济新闻》2010年报道的《第二协定》内容，如双方给予互免利息所得税和利息免税相关修改，本年度的重点则在于增改与信息沟通和披露相关规定，确保两国税制发展趋向成熟。
State Administration of Taxation announced the implementation of the "3rd protocol of the agreement between the Government of the Republic of China and the government of the Republic Singapore for the Avoidance of Double Taxation on income and the Prevention of Fiscal Evasion with respect to Taxes on Income" come into force since early January in 2011.
The full announcement says:
The"3rd protocol of the agreement between the Government of the Republic of China and the government of the Republic Singapore for the Avoidance of Double Taxation on income and the Prevention of Fiscal Evasion with respect to Taxes on Income" was formally signed on July 23, 2010 in Beijing. The two sides have informed each other to complete their respective legal procedures necessary for the entry into force on September 21, 2010 and 2010 October 22. Under the provisions of Article II of the Protocol, the Protocol shall come into effect on October 22, 2010 and shall apply to the tax on January 1, 2011 or during the tax periods after that.
Notice is hereby given.
January 6, 2011
The major modification of the 3rd Protocol is to substitute the paragraph 1, 2 and 3 of the 25 with:
Firstly, the competent authorities of the Contracting States shall exchange the provisions of implementation of the Agreement that can be expected, or the domestic law-related information on the various taxes levied by the Contracting States or local authorities;
Secondly, one party of the Contracting State shall handle as confidential any information received under paragraph 1, only to inform relevant persons or authorities (including courts and administrative departments) and their supervisory authorities of the assessment, collection, enforcement, prosecution, or appeal decision, and only to disclose relevant information in open court proceedings or court decisions;
Thirdly, lifting the administrative measures contrary to law and administrative practice, the information which cannot get through laws or the normal administrative channels or through, any professional trade secret, industry confidential, information of trade process or contrary to public policy (Public order).
Fourthly, the use of information collection of one party shall be consistent with the information request from the other party, even if a Contracting State may not require this information for their tax purposes. In any case, either Contracting State by reason only of the information belonged to banks, other financial institutions, the nominal representative, agent or trustee, or the information about any ownership, shall not refuse to provide as required.
The Article 2 state that the Parties shall notify each other through diplomatic channels that the domestic legal procedures necessary for the third Protocol entering into force have been completed and shall apply since January 1 the next year after Protocol entering into force or to the tax revenue within the tax payment period afterwards.
Compared to the content of “the 2nd Protocol” reported by "China Economic News" in 2010, such as the change that two parties shall mutually exempt interest gain tax and tax exemption of interest, the focus lies in the current year is to make additions and changes to relevant provisions of communication and disclosure to ensure the development of mature bilateral tax system.