According to Article 109 of the Detailed Rules for the Implementation of the Tax Administration Law of People's Republic of China (PRC), if the last day of the time limit stipulated in the Tax Administration Law and these Detailed Rules is a legal holiday, the day after the holiday expires shall be the last day of the time limit; If there are legal holidays for more than 3 consecutive days within the time limit, it shall be postponed according to the number of holiday days. The provisions of the implementation.
For details, please refer to the Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law/ntax/apps/laws/index.php/lawtext/laws content? LawSerialNo = 2838023 a 778 dfaecdc 2 12708 f 72 1b 788 & amp; $ term= detailed rules for the implementation of the collection and management law