A taxpayer who derives taxable income without a withholding obligor shall duly submit the prescribed individual tax return and settle the corresponding tax liabilities with the competent tax authority no later than the 15th day of the month immediately following the month in which the income is accrued.

A resident individual who derives income from outside China shall file tax returns and make payments between March 1 and June 30 of the year following the year in which the income is obtained.

A non-resident individual who derives wages and/or salaries from two or more income sources within the territory of China shall duly file the prescribed individual income return and settle all outstanding tax liabilities with the competent tax authority no later than the 15th day of the month immediately following the month in which the income is accrued.