China News Service, July 2nd, the General Administration of Customs issued an announcement on the 1st that according to the relevant deployment requirements of the State Council, the time limit for processing domestic tax returns for processing trade will be further relaxed.
The announcement pointed out that for processing trade enterprises outside the customs special supervision area that meet the conditions for monthly tax declaration procedures for domestic sales, the tax declaration can be completed within 15 days after the end of the quarter at the latest, provided that the validity period of the manual or the account verification deadline is not exceeded. formalities.
In addition, if processing trade enterprises within the special customs supervision area use the "distribution and collection" method to go through the formalities of entering the customs territory of the People's Republic of China (outside the special customs supervision area), they shall not exceed the cut-off date of the account book, The tax declaration formalities can be completed within 15 days after the end of the quarter at the latest, or in accordance with current regulations.
The announcement mentions that quarterly tax declarations are not allowed to operate across the year, and companies must file their declarations before April 15, July 15, October 15, and December 31 of each year.