Q: I am from Finland and I have been living in Shanghai for almost 3 years with my husband, who works here. I am not working and I do not have income.

To comply with the Common Reporting Standard (CRS), my Finnish bank has requested either a taxpayer identification number or a document from the tax office proving that I am not obligated to pay taxes in China. Could you advise where I can obtain these materials?

A: Regarding your inquiry, please refer to the following information:

1. Taxpayer identification number

According to the relevant regulations of the State Taxation Administration of the People's Republic of China concerning taxpayer identification numbers for individual taxpayers:

- An individual without a Chinese citizen identification number shall be assigned a taxpayer identification number by the tax authorities.

- When handling a tax-related matter for the first time, an individual shall present a valid identity document and submit basic personal information to the tax authority or a withholding agent.

Note: For this requirement, "valid identity document" is defined as follows:

- Foreign nationals holding a valid PRC Foreign Permanent Resident ID Card must present both the card and their passport.

- Foreign nationals who do not hold a Permanent Resident ID Card but do hold a valid Foreigner's Work Permit must present both the work permit and their passport.

- All other foreign nationals must present their valid passports.

2. Certificate of no tax liability

Please note that the tax authorities do not issue a "certificate of no tax liability".

Should you have further questions, we recommend contacting the Shanghai Tax Service Hotline directly at 12366.

Source: Shanghai Municipal Tax Service