Individual income tax shall be declared to the tax authorities before 15 of the month following the end of each month. Taxpayers should submit tax returns, financial and accounting statements and other relevant materials required by tax authorities when filing. For income from wages and salaries, withholding agents or taxpayers also need to complete the payment and declaration of taxes within the specified time. In addition, for individual industrial and commercial households, if they pay in advance on a monthly basis, they should report within 7 days after the end of each month; If it is paid in advance quarterly, it shall be declared within 7 days after the end of each quarter. These regulations ensure the timeliness and compliance of tax collection.

The declaration process of individual tax:

1. Log in to the electronic tax bureau system designated by the tax bureau or use the mobile phone application;

2. Select the individual income tax declaration column and enter the declaration page;

3. Fill in personal information, including name, ID number, etc.

4. Fill in the income information, including wages and salary income;

5. Calculate the tax payable, and the system will automatically calculate it according to the information provided;

6. Submit the declaration information after confirmation;

7. Wait for the system audit, and complete the declaration after the approval.

To sum up, individual income tax should be declared to the tax authorities before 15 of the month after the end of each month to ensure the timeliness and compliance of tax collection.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 9

The monthly tax withheld by withholding agents and the monthly tax payable by taxpayers shall be turned over to the state treasury within 15 days of the following month, and a tax return shall be submitted to the tax authorities.