The quarterly VAT filing time is generally before 15:00 in each quarter. The specific times are as follows:
First quarter (January 1st to March 31st): Check submission is April 15th.
Second quarter (April 1 to June 30): Submission to the shareholders’ meeting is July 15.
Third Quarter (July 1 to September 30): Check submission is October 15.
Fourth quarter (October 1st to December 31st): Check declaration is January 15th of the following year.
In the process of quarterly VAT filing, you must not only pay attention to the filing deadline for each quarter, such as the deadline for the first quarter (January 1 to March 31) to April 15, etc. Also ensure a strong understanding of financial statements and tax regulations. Therefore, taking an accounting master course will greatly help you improve your abilities in this area.
It should also be noted that if the filing date happens to be a weekend or holiday, the filing time will be adjusted according to the specific notice of the tax bureau.