8. LOCATION OF TAX PAYMENT
The taxpayer shall generally pay tax to the authority in the place where those taxable services are performed;
For transportation entity or transfer of intangible assets (not including land use right), the place is where the entity registered;
For assignment of land use right and immovable property, the place is the location of the land and immovable property.
For withholding agent, the place is the location of the agent.

9. ARISE OF TAX LIABILITIES
It is normally the date on which the consideration is received or the right to collect the payment is evidenced. There are also certain rules as follows:
For transferring land use rights or selling immovable properties with payment in advance, it is the date the advance is received.
For donation of immovable assets without consideration, it is the date of the transfer of assets.
For withholding agent, it is the time that the agent receive the consideration or the right to receive is evidenced.

10. TIMING OF TAX PAYMENT
It can be 5 days, 10 days, 15 days or I month. It depends on the size of the taxable amount and is decided by the tax authority. If it cannot be determined on regular basis. it can be paid on transaction basis.
A taxpayer with a tax period of I month may report and pay the tax within 10 days
after the end of the period. With other period, it shall pay a provisional amount within
5 days after the end of the period and shall settle the payment within the first 10 days
of the next following month.
The above rules are applied to the withholding agent as well.