Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Tax Filing of Foreign Payments for Services Trade and Other Projects (Announcement No.40 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and Announcement No.2013 of the State Administration of Foreign Exchange) III. Domestic institutions and individuals do not need to handle and submit the following filing forms for foreign exchange payment.

If this is the case in the above documents, there is no need to apply for tax filing of external payment.