Every year from March 1 to June 30th. According to relevant information, foreign shareholders are required to pay individual income tax when paying dividends in enterprises registered in Shenzhen. Foreign shareholders submit individual income tax returns of the previous year to Shenzhen Taxation Bureau from March/KLOC-0 to June 30 every year. The individual income tax paid by foreign shareholders on dividends is 20% according to "income from interest, dividends and bonuses".