Pursuant to the Stamp Tax Law of the People's Republic of China, which came into effect on July 1, 2022, the CNIPA has terminated the service of withholding and collection of stamp tax since July 1, 2022.
According to Announcement No. 489 issued by the CNIPA on June 23, 2022, for stamp tax that has been overpaid, wrongly paid or repaid for less than three years, the relevant right holders may submit an observation (about fees) before December 1, 2022 (inclusive) for the refund of the stamp tax. After December 1, the CNIPA will handle the refund of the withheld stamp tax to the right holders in batches.
See the following link for the detailed text of the Announcement:
https://www.cnipa.gov.cn/art/2022/6/24/art_74_176213.html
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