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Notice of Hunan Local Taxation Bureau on Adjusting the Period for Tax Payment of Property Tax, Urban & Township Land Use Tax, Land Appreciation Tax, Resource Tax and Stamp Tax

Document No.:Xiang Di Shui Fa [2010] No.24

Taxes:Stamp Tax,Resource Tax,Land Appreciation Tax,Urban Real Estate Tax,Urban & Township Land Use Tax

Date of Promulgation:

IssueDepartment:Local Taxation Bureaus of Localities

Date of Implementatio:2010-06-17


Local taxation bureaus of all cities and states, local tax auditing and inspection division at the provincial level, and bureaus directly under the provincial bureau:


For the purpose of further facilitating taxpayers and withholding agents to conduct the procedures of the filing of tax returns, making tax payment or delivery of taxes, in accordance with the “Law of the Peoples Republic of China on the Administration of Tax Levy & Collection”, the “Interim Regulations of the People's Republic of China on Real Estate Tax”, the “Provisional Regulations of the People's Republic of China Governing Urban & Township Land Use Tax”, the “Provisional Regulations of the People's Republic of China on Resource Tax” and the “Measures for the Administration of Assessment and Levy of Stamp Tax of Hunan Province” and relevant regulations, we hereby notify you of the period for tax payment of property tax, urban & township land use tax, land appreciation tax, resource tax and stamp tax as follows:


For taxpayers who pay property tax, urban & township land use tax, land appreciation tax, resource tax and stamp tax, if the period for tax payment is on a quarterly basis, they shall file tax returns to the in-charge taxation authorities within 15 days of March, June, September and December respectively; if the period for tax payment is on a monthly basis, taxpayers shall file tax returns to the in-charge taxation authorities within 15 days of the succeeding month.


Hunan Local Taxation Bureau



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