Legal basis: Article 20 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of tax bureaus (sub-bureaus) at or above the county level, postpone paying taxes for a maximum of three months.