Announcement on Adjusting the Time Limit for Domestic Sales of Processing Trade Declaration and Tax Payment

General Administration of Customs Announcement No. 78 of 2020 (Announcement on Adjusting the Time Limit for Domestic Sales Declaration and Tax Payment of Processing Trade)

In order to implement the decisions and arrangements of the Party Central Committee and the State Council on coordinating the promotion of COVID-19 epidemic prevention and control and economic and social development, we must do a good job in the “six stability” work and implement the “six guarantees” task , support processing trade enterprises to expand the domestic market, and further relax the time limit for processing trade domestic sales declaration and tax payment in accordance with the relevant deployment requirements of the State Council:

1. For domestic sales that meet the conditions, handle them on a monthly basis Processing trade enterprises outside the special customs supervision area that declare tax returns can complete the tax declaration procedures no later than 15 days after the end of the quarter, provided that the validity period of the manual or the account book write-off deadline is not exceeded.

2. Processing trade enterprises within the special customs supervision area shall use the “distributed delivery and collective reporting” method to exit the area and enter the customs territory of the People’s Republic of China (outside the special customs supervision area) ) procedures, the tax declaration procedures can be completed within 15 days after the end of the quarter at the latest, provided that the deadline for account book write-off is not exceeded, or the tax declaration can be made in accordance with the current regulations.

3. Quarterly tax returns are not allowed across years. Enterprises must file tax returns before April 15, July 15, October 15, and December 31 of each year. Make a declaration.

This announcement will be implemented from the date of issuance.

This is an announcement.

General Administration of Customs

2020 7 January 1

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