Time limits on payment of CT could be one day, three days, five days, ten days, fifteen days or one month subject to determination of competent local tax authority. In case that CT cannot be assessed in fixed time limits, it can be assessed on a transaction-by-transaction basis.
Taxpayers that adopt one month as their time limit shall report and pay tax within the first ten days of the following month. If a time limit of one day, three days, five days, ten days or fifteen days is adopted, the tax shall be paid within five days following the end of the period, and a monthly return shall be filed with any due balance being settled within the first ten days of the following month.
Importers shall pay CT within seven days after the completion and issuance of the tax payment certificates by the customs.
