I need to declare individual income tax. When is the time of declaration? A tax return shall be submitted to the tax authority within 15 days of the month following the month in which the income is obtained. The Individual Income Tax Law of the People's Republic of China has corresponding provisions on it: Article 13 Where a taxpayer obtains taxable income without withholding agent, he shall submit a tax return to the tax authority and pay the tax within 15 days of the next month after obtaining the income. Where a taxpayer obtains taxable income and the withholding agent fails to withhold tax, the taxpayer shall pay tax before June 30 of the year following the year in which the income is obtained; If the tax authority notifies the taxpayer to pay the tax within a time limit, the taxpayer shall pay the tax within the time limit. Article 11 Individual income tax shall be calculated on an annual basis for individual residents who obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the tax on a monthly basis or by times; If it is necessary to make final settlement, it shall do so from March 1 to June 30 of the year following the year in which the income is obtained. The measures for withholding and prepayment shall be formulated by the competent tax department under the State Council. Where an individual resident provides the withholding agent with information on special additional deductions, the withholding agent shall deduct the amount of tax withheld on a monthly basis in accordance with regulations and shall not refuse to do so. Article 12 Where there are withholding agents for income from wages, salaries, remuneration for labor services, remuneration for authors and royalties derived by non resident individuals, the withholding agents shall withhold and remit tax on a monthly basis or by times, and shall not handle final settlement.