How are late documents or post-filing corrections charged?

Every filing has a statutory deadline; please provide documents promptly when we send a reminder:

• VAT: sales revenue and input allowances must be filed in the current period, every two months, by the 15th of the following odd month.
• Withholding statements: employee salaries, contractor service fees, landlord rent, service fees paid to firms, etc., by the end of January each year.
• Corporate income tax: the year's operating and non-operating income (interest, subsidies, investment income, etc.), by the end of May each year.

If documents arrive late and require a supplementary filing, or a correction is requested after the filing period, we charge a supplementary filing or correction fee per the quotation each time.