(1) If non-resident taxpayer enjoys the treatment of independent personal services, subordinate personal services (employment income), government services, teachers, researchers and students in tax treaties, it shall submit relevant statements and materials when it obtains relevant income for the first time and makes tax returns, or when the withholding agent makes tax returns for the first time. Under the condition that the conditions for enjoying the agreed treatment are met, and the declared information has not changed, non-resident taxpayer is exempt from repeatedly submitting information to the same competent tax authority for enjoying the agreed treatment in the same clause.
(2) If non-resident taxpayer enjoys the treatment of permanent establishment of tax treaties, operating profits, international transportation, dividends, interest, royalties and pension clauses, or enjoys the treatment of international transportation agreements, it shall submit relevant statements and materials when filing its first tax return in the relevant tax year, or when withholding agents file their first tax return in the relevant tax year. Under the condition that the conditions for enjoying the agreed treatment are met and the declared information has not changed, non-resident taxpayer may be exempted from repeatedly submitting the information for enjoying the agreed treatment to the same competent tax authority within three calendar years from the date of submitting relevant statements and materials.
(3) If non-resident taxpayer enjoys the treatment of property income, entertainers and athletes in the tax agreement, it shall submit relevant reports and materials to the competent tax authorities every time it declares tax or every time it declares tax withholding.