Circular 698 definition

Circular 698 means the Notice of the State Administration of Taxation on Strengthening the Management of Enterprise Income Tax Collection of Proceeds from Equity Transfers by Non-resident Enterprises, Guoshuihan [2009] No. 698.

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Circular 698 means the Circular regarding strengthening the Administration of Enterprise Income Tax on Equity Transfers by Non-Resident Enterprises issued by the State Administration of Taxation of the PRC on 10 December 2009 (Guoshuihan [2009] No. 698), and any amendment, implementing rules, or official interpretation thereof or any replacement, successor or alternative legislation having the same subject matter thereof;

Circular 698 has the meaning set forth in Section 9.12(d).

Examples of Circular 698 in a sentence

BKAP shall provide the Investor with accurate copies of any official assessments of the PRC Tax authorities with respect to the Circular 698 Returns within ten (10) Business Days of receipt thereof, and BKAP shall timely pay, or cause to be timely paid, all Taxes due and payable with respect to such official assessments.
The parties shall cooperate in good faith with respect to compliance with Circular 698.
Seller and its Affiliates shall comply with all applicable Chinese legal requirements for Tax filing and payment purposes, including, but not limited to, requirements with respect to Chinese enterprise income Taxes, PRC Tax Circular 698 and related notices.
Excluding any Competition Approvals and any filings pursuant to the Exchange Act and Circular 698, the Seller is not required to obtain any Consent in connection with the execution, delivery and performance by the Seller of this Agreement or the consummation by the Seller of the transactions contemplated hereby, other than such Consents as have been obtained or are reasonably expected to be obtained promptly following the date of this Agreement.
BKAP shall use commercially reasonable efforts to timely file, or cause to be timely filed, all information and Tax Returns that are due under PRC Law (including, without limitation, pursuant to PRC Circular 698) in connection with the transactions hereunder (the Circular 698 Returns), and such Circular 698 Returns shall be true, accurate and complete in all material respects.

More Definitions of Circular 698

Circular 698 means Circular 698 issued by the PRC State Administration of Taxation on December 10, 2009, titled “Notice on Strengthening the Administration of Enterprise Income Tax on Income Derived from Equity Transfer Made by Non-Resident Enterprise” (关于加强非居民企业股权转让所得企业所得税管理的通知), effective as of January 1, 2008, as modified and supplemented by Public Notice No. 7, and any PRC Laws in force from time to time that operate to restate, amend, supplement or repeal any of the aforesaid regulation or any part thereof.

Circular 698 means Circular 698 issued by the PRC State Administration of Taxation on December 10, 2009, titled “Notice on Strengthening the Administration of Enterprise Income Tax on Income Derived from Equity Transfer Made by Non-Resident Enterprise” (关于加强非居民企业股权转让所得企业所得税管理的通知), effective as of January 1, 2008, and any PRC Laws in force from time to time that operate to restate, amend or repeal any of the aforesaid regulation or any part thereof.

Circular 698 shall have the meaning set forth in Section 6.11(a).

Circular 698 means the “Notice on Strengthening the Administration of Enterprise Income Tax on Incomes from Non-resident Enterprises’ Equity Transfers, Guo ▇▇▇▇ ▇▇▇ [2009] No. 698” promulgated on December 10, 2009 by the State Administration of Taxation of the People’s Republic of China.

Circular 698 means the Notice of the State Administration of Taxation on Strengthening the Administration of Enterprise Income Tax on Non-resident Enterprises’ Equity Transfer Income (国家税务总局关于加强非居民企业股权转让所得企业所得税管理的通知).

Circular 698 has the meaning set forth in Paragraph ‎1.4 of this Schedule 6.01;

Circular 698 means the Notice of the Ministry of Finance and the State Administration of Taxation Regarding Several Issues on Corporate Income Tax Treatment for Corporate Reorganization (《财政部、国家税务总局关于企业重组业务企业所得税处理若干问题的通知》) issued on April 30, 2009.