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Tax Calendar

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Tax calendar

 ◆ Income Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
  1. Withholding (Non-withholding) tax statement and dividend Statement filing.
Jan. 2nd -31st each year - V
  1. Filing of annual income tax return for profit-seeking enterprise.
May 1st -31st each year - V
  1. Filing of individual income tax return and tax pre-calculation confirmed and filing.
May 1st -31st each year V V
  1. Enterprise provisional tax filing.
Sep. 1st -30th each year - V
  1. Losses in disasters records.
Apply for investigation 30 days after loss happened. - V
  1. Individual House and Land Transactions Income Taxfliling
Filing within 30 days starting from the sales contract date. - V

 

◆ Estate Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Filing Apply for filing in 6 months from the date of death of the ancestor. V V

 

◆ Gift Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Filing Apply for filing 30 days from the event of a bestowal or a donation. V V

 

◆ Business Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Filing sales amount, amount of paid or overpaid business tax. Every 2 months as one term (every month as one term if zero tax rate), fill in application form 15 days from the beginning of the next term and submit tax refund and tax imputation, as well as relevant documents. Business tax must be paid to the National Treasury first and be filed with the receipt. - V

 

◆ Commodity Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Taxable commodity manufactured domestically. Filing before 15th of the next month. V
(Third Examination Division)

-

Taxable commodity imported overseas. Withheld by customs while customs clearance for importing. Customs Customs

 

◆ Tobacco and Alcohol Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Tobacco and alcohol manufactured domestically. Filing before 15th of the next month. V
(Third Examination Division)

-

Tobacco and alcohol imported overseas. Withheld by customs while customs clearance for importing. Customs Customs

 

◆ Security Transactions Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Withhold and remit Tax   Collecting agents withhold tax at regulated tax rate on the trade settlement date and fill in the tax bill on the next day paying to the National Treasury.   V
Take tax bill to service counter in head office, affiliated branches and offices.
V
Take tax bill to service counter in head office, affiliated branches and offices.

 

◆ Futures Transactions Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Withhold and remit Tax   Collecting agents (futures commission merchant) withhold tax at regulated tax rate on the current day of trade or before or on expiry date and days options are cash settled, filling in Tax Bill on the next day paying to the National Treasury. V
Take tax bill to service counter in head office, affiliated branches and offices. 
V
Take tax bill to service counter in head office, affiliated branches and offices. 

 

 ◆ Specifically Selected Goods and Services Tax

Event Time for filing and application Units in charge
Head Office
Units in charge
Branches Offices
Special goods manufactured domestically Filing before 15th of the next month. V
(Third Examination Division)
-
Sale of special services Filing before 15th of the next month. - V
Special goods imported overseas Withheld by customs while collecting duty. Customs Customs

 

Last updated:2021-01-04