Guide to application for delayed payment of taxes

en.hainan.gov.cn

Updated: 2025-08-21

Thinking about applying for delayed payment of taxes in Hainan? This guide covers everything you need to know to help you get started.

Qualified Applicants
Qualified applicants include business legal representatives.

Application Requirements
Application conditions for declaring tax matters:
1. Taxpayers engaged in production and operations must report all account numbers to the tax authorities in accordance with laws and administrative regulations after opening or changing bank accounts.
2. The financial and accounting systems or the financial and accounting procedures and the accounting softwares of taxpayers engaged in production or business operations shall be submitted to the tax authorities for the record.
3. Small-scale VAT taxpayers shall fill out a VAT Tax Declaration Form (Applicable to Small-scale Taxpayers), attached materials and other relevant documents in accordance with the tax laws, regulations and other relevant provisions and submit them to the tax authorities for tax declaration within the specified taxation period.

Submit Application
Applications may be submitted online or at a designated office in Hainan (see below).
1. Haikou
Authority: Haikou Tax Bureau
Service hours: 8:00 am–noon and 2:30 pm–5:30 pm, Monday–Friday (excluding public holidays)
(Note: The office is closed on weekends. Service hours remain the same year-round in Hainan.)
Address: Haikou government affairs service center, No 1 Shijigongyuan Lu, Haikou, Hainan province
Contact: 0898-12366, 0898-68612366
Click here.

2. Sanya
Authority: Sanya Tax Bureau
Service hours: 8:00 am–8:00 pm, Monday-Friday; 9:00 am–5:00 pm on weekends (excluding public holidays)
(Note: Service hours remain the same year-round in Hainan.)
Address: Sanya government affairs service center, No 259 Xinfeng Jie, Sanya, Hainan province
Contact: 0898-88712366, 0898-38860051
Click here.

3. Danzhou
Authority: Danzhou Tax Bureau
Service hours: 8:00 am–noon and 2:30 pm–5:30 pm, Monday–Friday (excluding public holidays)
(Note: The office is closed on weekends. Service hours remain the same year-round in Hainan.)
Address: Danzhou government affairs service center, Building D18, Yixin Garden Store, Yingbin Dadao, Danzhou, Hainan province
Contact: 0898-961666, 0898-23861337 (Danzhou), 0898-28827721 (Yangpu Economic Development Zone)
Click here.

Important Notes
Applications may require notarized or authenticated documents.
Applicants must ensure all submitted information is accurate to avoid delays.
For real-time updates, contact local offices directly before visiting.

By adhering to these guidelines, applicants can efficiently navigate the procedures for applications for delayed payments of taxes in Hainan.

wssp.hainan.gov.cn contributed to the story.