Sole Proprietorship

Advance tax is paid to the bureau’s office and is due for payment in four equal installments:

  • March 15
  • May 15
  • September 15
  • November 15

If the preliminary tax calculation shows that the offset tax is greater than the paid advance tax, you can pay additional advance.

May 31 is the deadline for payment of additional advances to avoid residual tax and interest rate surcharges on the residual tax.


Sales Tax:
1. term due 10th April
2. term due 10th June
3. term due 31st August
4. term due 10th October
5. term due 10th December
6. term due 10th February

A message
Deadline for submission of the month salary payments is the 5th of the following month.

Social security and tax deductions:
1. term due 15th March
2. term due 15th May
3. term due 15th July
4. term due 15th September
5. term due 15th November
6. term due 15th January

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