◆ Income Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| 1. Withholding (Non-withholding) tax statement and dividend Statement filing. | Jan. 1st -31st each year | Affiliated branches and offices |
| 2. Filing of annual income tax return for profit-seeking enterprise. | May 1st -31st each year | Affiliated branches and offices |
| 3. Filing of individual income tax return and tax pre-calculation confirmed and filing. | May 1st -31st each year | Affiliated branches and offices |
| 4. Enterprise provisional tax filing. | Sep. 1st -30th each year | Affiliated branches and offices |
| 5. Losses in disasters records. | Apply for investigation 30 days after loss happened. | Affiliated branches and offices |
◆ Estate Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| Filing | Apply for filing in 6 months from the date of death of the ancestor. | Affiliated branches and offices |
◆ Gift Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| Filing | Apply for filing 30 days from the event of a bestowal or a donation. | Affiliated branches and offices |
◆ Business Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| 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. | Affiliated branches and offices |
◆ Commodity Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| Taxable commodity manufactured domestically. | Filing before 15th of the next month. | Affiliated branches and offices |
| Taxable commodity imported overseas. | Withheld by customs while customs clearance for importing. | Customs |
◆ Tobacco and Alcohol Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| Tobacco and alcohol manufactured domestically. | Filing before 15th of the next month. | Affiliated branches and offices |
| Tobacco and alcohol imported overseas. | Withheld by customs while customs clearance for importing. | Customs |
◆ Securities Transaction Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| 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. | Take tax bill to service counter in affiliated branches and offices. |
◆ Futures Transaction Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| 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. | Take tax bill to service counter in affiliated branches and offices. |
◆ Specifically Selected Goods and Services Tax
| Event | Time for filing and application | Units in charge |
|---|---|---|
| Specifically selected goods manufactured domestically | Filing before 15th of the next month. | Affiliated branches and offices |
| Sale of specifically selected services | Filing before 15th of the next month. | Affiliated branches and offices |
| Specifically selected goods imported overseas | Withheld by customs while collecting duty. | Customs |