Since July 20 1 year 17, when an individual opens an account in a financial institution, the financial institution shall obtain the tax resident identity declaration document signed by the account holder to identify whether the account holder is a non-resident individual.
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The concept of tax residents is different from the concept of residents in residential management regulations. The identification standard of tax resident status is complicated, which cannot be directly judged by ordinary resident identity documents, so individuals and institutions that need to open accounts declare their tax resident status themselves.
In addition, when a financial institution receives an application for opening an individual account through its electronic channels, it shall require the account holder to provide electronic declaration documents.