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Announcement of the State Taxation Administration on the Entry into Force and Implementation of the Agreement between the Government of the People's Republic of China and the Government of the Republic of Botswana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
[Effective]
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国家税务总局关于《中华人民共和国政府和博茨瓦纳共和国政府对所得避免双重征税和防止偷漏税的协定》生效执行的公告
[现行有效]
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| Announcement of the State Taxation Administration on the Entry into Force and Implementation of the Agreement between the Government of the People's Republic of China and the Government of the Republic of Botswana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income | | 国家税务总局关于《中华人民共和国政府和博茨瓦纳共和国政府对所得避免双重征税和防止偷漏税的协定》生效执行的公告 |
| (Announcement No. 40 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第40号） |
The Agreement between the Government of the People's Republic of China and the Government of the Republic of Botswana for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as the “Agreement”) was officially signed in Gaborone on April 11, 2012. The authorities of China and Botswana have both completed the required domestic legal procedures for the entry into force of the Agreement. The Agreement has come into force on September 19, 2018, and in China, shall apply to the income derived during the tax years beginning on or after January 1, 2019. In Botswana, with regard to taxes withheld at source, the Agreement shall apply to amounts credited on or after October 19, 2018; and with regard to other taxes, the Agreement shall apply to taxable income derived on or after July 1, 2019.
．．．．．． | | 《中华人民共和国政府和博茨瓦纳共和国政府对所得避免双重征税和防止偷漏税的协定》（以下简称《协定》）于2012年4月11日在哈博罗内正式签署。中博双方已完成《协定》生效所必需的各自国内法律程序。《协定》于2018年9月19日生效，在中国，适用于2019年1月1日或以后开始的纳税年度取得的所得；在博茨瓦纳，关于源泉扣缴的税种，适用于2018年10月19日或以后应得的数额，关于其他税种，适用于2019年7月1日或以后取得的应税所得。
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