The taxpayer can directly to the tax service hall for tax declaration or submit the withholding, collecting taxes report table, can also be in accordance with the provisions take mail, data message or any other means for the above declaration, submit the matters. However, in the case of a mail or data message to handle the above declaration and submitted matters, it shall be subject to the approval of the competent tax authorities.
If a taxpayer is to send a tax declaration by mail, it shall use a uniform tax return envelope, and the receipt of the post office shall be used as a declaration. Mail sent to declare the postmark date as the actual date of declaration.
Data message means that the tax authorities to determine the telephone voice, electronic data exchange and network transmission and other electronic methods. If the taxpayer uses an electronic means for filing a tax return, it shall keep the relevant information in accordance with the time limit prescribed by the tax authorities, and shall submit it to the competent tax authority on a regular basis.