Enterprises, units and individual businesses engaged in production and operation shall, within thirty days from the date of receipt of their business licenses or with the approval of the relevant departments, hold the relevant documents and make initial declarations to the competent tax authorities.

A branch that is engaged in production or business operations and has no independent accounting, and a taxpayer or withholding agent who is obliged to pay or withhold the duty of local taxes, and shall be responsible for the initial declaration within thirty days from the date of the establishment of the business license or the approval of the relevant department.

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