The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan informs that new rules for issuing tax residency certificates by the competent authorities of the People's Republic of China have been in force since 1 April 2025.

     The key innovation was the exclusion of the signature of the authorized person on the certificate. The legal force of the document is provided by the official seal of the tax authority and an apostille certifying the authenticity of the seal. The columns of the apostille, where information about the signature is usually indicated, are marked
«Not applicable», which corresponds to established practice and does not affect the legal force of the document.

     This solution is aimed at increasing efficiency and reducing the processing time for requests for issuing certificates of tax residency. The new procedure complies with the provisions of the Hague Convention of October 5, 1961, ensuring international recognition of the document.

     This change is aimed at simplifying and speeding up the procedures for confirming tax residency. The certificate, issued with a seal and apostille, is a full-fledged official document recognized for tax purposes.

     Previously issued certificates containing both a signature and a seal remain legally valid and are accepted to confirm the tax status for the relevant periods.

     The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan recommends that taxpayers and authorized representatives take these changes into account when submitting documents issued by the competent authorities of the People's Republic of China.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1144540?lang=kk