Patent Tax is applied on the total annual turnover to be paid from 01 January to 31 March of each year. Taxpayers who have just started a business shall pay the patent tax in a full year amount if the business is started within the first 6 months of the year or pay in a half year amount if the business is started within the last 6 months of the year. Taxpayers who have branches, warehouses, factories, workshops for the same business in the same province/city do not have to pay different patent tax; but if there are different businesses or located in different provinces/cities, the patent tax must be paid for each business and for each province/city separately. The taxpayer must display or hang the patent tax at the principle place of business.
