MEMORANDUM OF UNDERSTANDING BETWEEN THE STATE ADMINISTRATION OF TAXATION OF THE PEOPLE'S REPUBLIC OF CHINA AND THE DIRECTOR OF INCOME TAX FOR GUERNSEY | | 中华人民共和国国家税务总局和根西岛所得税管理局局长之间的谅解备忘录 |
To facilitate proper application of the Agreement between the Government of the People's Republic of China and the Government of Guernsey for the Exchange of Information Relating to Taxes (hereinafter referred to as “the Agreement”), the State Administration of Taxation of the People's Republic of China and the Director of Income Tax for Guernsey (hereinafter referred to as “the competent authorities”) have agreed upon the following: | | 为有助于正确实施《中华人民共和国政府和根西岛政府关于税收情报交换的协定》(以下简称“协定”),中华人民共和国国家税务总局和根西岛所得税管理局局长(以下简称“主管当局”)达成谅解如下: |
Article 1 Time Limits for Providing Information | | 第一条 提供情报的时间限制 |
To achieve efficiency for exchange of information, the competent authority of the requested Party shall forward the requested information as promptly as possible to the competent authority of the requesting Party. To ensure a prompt response, the competent authority of the requested Party shall: | | 为高效实施情报交换,被请求方主管当局应尽快向请求方主管当局提供所请求的情报。为保证尽快回复,被请求方主管当局应: |
(a) confirm receipt of a request in writing to the competent authority of the requesting Party and shall notify the competent authority of the requesting Party of deficiencies in the request, if any, within 60 days of receipt of the request; and | | (一)以书面形式向请求方主管当局确认收到请求,如果请求存在任何不足之处,应在收到请求后60日内将请求内容不足部分通知请求方主管当局; |
(b) if the competent authority of the requested Party has been unable to obtain and provide the information requested within 90 days of receipt of the request, including if obstacles are encountered in furnishing the information, or if the competent authority of the requested Party refuses to provide the information, it shall immediately inform the competent authority of the requesting Party of the reasons for its inability, or its refusal, to provide the information or the nature of the obstacles it has encountered. ...... | | (二)如果被请求方主管当局在收到情报请求后90日内不能获取并提供情报,包括在提供情报时遇到障碍或拒绝提供情报时,应立即通知请求方主管当局,并就不能提供情报的原因、拒绝的理由或遇到的障碍的性质做出说明。 ...... |
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