◆ Income Tax
| Event | Time for filing and application | Units in charge Head Office |
Units in charge Branches Offices |
|---|---|---|---|
|
Jan. 2nd -31st each year | - | V |
|
May 1st -31st each year | - | V |
|
May 1st -31st each year | V | V |
|
Sep. 1st -30th each year | - | V |
|
Apply for investigation 30 days after loss happened. | - | V |
|
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 |