Legal persons can file tax returns. According to the relevant laws and regulations, the withholding agent who has gone through the tax registration shall, within 30 days from the date of the withholding obligation, declare to the tax authorities where the tax registration is located and go through the tax registration.

Legal objectivity:

Article 15 of the Detailed Rules for the Implementation of the Regulations on the Administration of Registration of Market Subjects in People's Republic of China (PRC) shall, within 30 days from the date of the withholding obligation, apply to the tax authorities where the tax registration is located for the registration of tax withholding. The tax authorities shall register the tax withholding on their tax registration certificates, and the tax authorities shall no longer issue tax withholding registration certificates. Withholding agents who are exempted from tax registration in accordance with the provisions of tax laws and administrative regulations shall, within 30 days from the date of withholding obligation, report to the local tax authorities for tax withholding registration. The tax authorities shall issue a tax withholding registration certificate.