2012 Annual Legal / Tax Documentation Renewals Due

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Dec. 28 – As the yearend is approaching, foreign-invested businesses in China should begin thinking about preparing for the annual cooperative examination that takes place each year between March 1 and June 30. The procedure can be undertaken by the foreign business itself or by its local agency after the annual audit of the enterprise is completed. The requirement for representative offices (ROs) is different, and is discussed at the end of this article.

Governmental departments involved
“Annual cooperative examination” refers to examination of enterprises jointly conducted by relevant government departments, usually seven of them. The departments involved may vary depending on the location in which the enterprise is located, but in general they are as follows: Continue reading…

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