Profit-seeking Enterprise Income Tax
Tax Category：Profit-seeking Enterprise Income Tax
| Item |
Time Limit
for Handling |
- Application for Use of Blue Return
|
6 days |
- Application for Re-issuance of Balance Sheet, Income Statement, Earnings Notice of Assessment, and Undistributed Surplus Declaration
|
10 days |
- Application for Modification of Annual Income Tax Return and Undistributed Surplus Earnings Declaration
|
12 days |
- Application for Adoption or Change of Fiscal Year
|
7 days |
- Application for Assets Revaluation
|
30 days |
- Examination of Applications for Assets Revaluation
|
90 days |
- Application for Declaration and Report
|
10days |
- Application for Correction
|
17days |
- Application form for the Direct Deposit/Postal Giro of Profit-seeking Enterprise Income Tax refunds
|
7days |
- Application for the Management, Utilization, and Taxation of Repatriated Offshore Funds Act
|
45days |
- Application for Acquiring a Letter Regarding the Entitlement of a Foreign Instituational Investor to the Reduced Tax Rate Applicable to Dividend or Interest under an Agreement for the Avodiance of Double Taxation with Respect to Taxes on Income
|
90days |
- Application for Net Profit Ratio and Profit Contribution Ratio Applicable to Cross-Border Electronic Services Provided by Foreign Profit-Seeking Enterprise
|
180days |
- Application for a Foreign Profit-Seeking Enterprise to Exempt its Business Profits from Tax under an Agreement for the Avoidance of Double Taxation
|
180days |
Note :
ⓞ If a national holiday or other rest of three days or more is encountered in the period listed above, the period plus the continuous holiday days shall be used as the time limit.
ⓞ The branch of jurisdiction, taxation offices and service stations are the units handling the applications.
Last updated：2021-06-25
