23

Within five months after the end of the tax year.

If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.

Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.

25/25/25

25/0-25/25

18

Capital gains are constrained by the normal corporate income tax rate.

21.47%

16.63%