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How To Determine The Tax Period Of Resource Tax?
The declaration period of the source tax is divided into one day, three days, five days, ten days, fifteen days or one month.
Taxpayers who pay taxes for a period of one month shall declare their taxes within ten days from the date of expiry. If they pay taxes on one, five or ten days or fifteen days, the tax shall be paid in advance within five days from the date of expiry, and they shall be declared and paid within ten days from the first day of the first month, and the tax payable should be settled last month.
The period of tax payment for withholding agents shall be carried out in accordance with the above provisions.
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