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Key International Deadlines: 2009 Calendar
With the U.S. economy showing a substantial slump, your international operations and sales will become even more important. If you are setting up or have existing legal entities abroad, here are a few deadlines you should remember. These are all based on an assumed year end December 31, 2008.


Monthly Payroll Tax Deadlines

Annual Payroll Filing Deadlines

Expenses / Fringe Benefits Tax Returns

Stock Option Returns

Statutory Accounts

Corporate Tax Returns

VAT Returns


21st of each month 7th of each month

Aug 14

May 21

May 21

April 30

July 15

Quarterly; 28 days after quarter-end Monthly; 10 days after month-end


Monthly; not annual (2)


7 days after any activity


Quarterly, 15 days after quarter-end; annually on April 30


10th of each month 7th of each month

Feb 28


Feb 28

April 30

April 30

Monthly; 10 days after month-end Monthly; 21 days after month-end (4) Quarterly; 30 days after quarter-end


June 15 (3)

Sept 30

Sept 30

Aug 31

Sept 30


19th of each month

May 19

July 6

July 6

Oct 31 (1)

Dec 31

Notes (1) For accounting periods beginning after April 6, 2008, the filing deadline will be 9 months after the accounting period end (currently 10 months) . (2) No annual filing except for annual income > RMB 120,000 when filing required by March 31, 2009. (3) Simultaneously, returns,regarding withholdings from vendor payments, must be made. (4) Dates vary by state and frequency of returns is based on tax liability.

Failing to comply with deadlines will lead to fines, penalties and interest charges. Nair & Co. has provided the details above purely on an informational basis. Nair & Co. is not responsible for any action taken or failure to take any action in reliance on the above. Please note that this calendar is not intended to be all-inclusive and covers only major deadlines, not all deadlines. To be able to run your international operations in a cost effective but risk free way and for advice relevant to your specific circumstances, please visit the Nair & Co. website at or call us at (408) 501 8867.

Protecting You Overseas with an Integrated Solution for HR, Finance, Tax and Legal. Experience the Nair & Co. Difference.
Visit or Call (239) 948 9820 (EST-South) | (781) 239 8135 (EST-North) | (408) 515 6887 (PST)
Nair & Co. provides businesses an integrated solution geared to making your company’s thrust to expanding business overseas less risky, stress free and more strategic in the finance, tax, HR, compliance and legal arenas. Specialized in working with the unique challenges of U.S.-based technology companies, Nair & Co. has headquarters in the U.K. and offices in India, China, U.S.A. and Japan and acts for nearly 700 foreign operations in over 40 countries. Nair & Co. employs highly qualified international specialists as your one point of contact client service director to support your international registration, tax, accounting, compliance, HR and payroll needs. Our unrivalled knowledge base, attention to detail and superior work ethics protect your company’s operations more effectively and save you time and money. For more information, including awards won, visit our web site at