Legal basis: Interim Measures for the Annual Report of Individual Industrial and Commercial Households
Article 3 Individual industrial and commercial households shall submit the annual report of the previous year from June/KLOC-0 to June 30 every year through the enterprise credit information publicity system or directly to the administrative department for industry and commerce responsible for their registration. Individual industrial and commercial households registered in the same year shall be submitted from the next year.
Article 4 The administrative departments for industry and commerce of counties, autonomous counties, cities not divided into districts and municipal districts shall be responsible for the annual reports of individual industrial and commercial households registered by them. The administrative departments for industry and commerce of counties, autonomous counties, cities not divided into districts and municipal districts may entrust the administrative offices for industry and commerce where individual industrial and commercial households are located to carry out the work related to their registered annual reports.
Article 5 Individual industrial and commercial households may submit annual reports through the enterprise credit information publicity system or in paper form. The electronic report submitted through the enterprise credit information publicity system has the same legal effect as the paper report submitted directly to the administrative department for industry and commerce.
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The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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