Article 19 Time of occurrence of VAT tax obligation:

(a) the sale of goods or taxable services is the day when the sales money is received or the evidence for claiming the sales money is obtained; If the invoice is issued first, it is the day when the invoice is issued.

(2) For imported goods, the date of customs declaration and import.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.