On 3 March 2020, the State Taxation Administration (SAT) of China issued Notice No. 37, that extended the tax filing deadline for March 2020, to 23 March 2020 from 16 March 2020, nationwide. The regions where are still in the top-level response to the epidemic prevention and control on March 23, the tax filing deadline can be further extended by the provincial tax bureau.

Taxpayers who still have complexity in meeting the new deadline due to COVID-19 outbreak can apply to the tax authorities for further extensions.