China Tax Deadlines 2022

The General Office of the State Administration of Taxation issued in December 2021 Circular No. 201 [2021] on "Clarifying the Tax Filing Deadline for 2022".

According to the current tax laws and regulations, Chinese companies must submit a tax filing for several categories of taxes and surcharges monthly (i.e., VAT, IIT, additional surcharges, etc.…).

Generally, the deadline is the 15th day after the reporting month's end. However, the deadline can be postponed according to the calendar of the public holidays.

The tax deadlines in 2022 are as follows:

• January 19, 2022 (postponed due to New Year's holiday)

• February 23, 2022 (postponed due to Spring Festival)

• March 15, 2022

• April 20, 2022 (postponed due to Qingming Festival)

• May 19, 2022 (postponed due to Labor Day)

• June 20, 2022 (postponed due to Dragon Boat Festival)

• July 15, 2022

• August 15, 2022

• September 20, 2022 (postponed due to Mid-Autumn Festival)

• October 25, 2022 (postponed due to National Day Holiday)

• November 15, 2022

• December 15, 2022

The deadline for filing the annual company income tax declaration of 2021 is May 31, 2022, while individuals can perform the annual settlement of the individual income tax within June 30, 2022.

It is strongly suggested to submit tax filing on time to avoid penalties and negative impact on the credit score.