Tax filings run monthly or quarterly depending on the company's position, with the annual corporate income tax finalisation after the financial year closes. Social insurance, health insurance and unemployment insurance contributions are filed and paid monthly, and they follow headcount changes, so every hire and departure has an administrative consequence. Labour reporting to the provincial labour authority runs twice a year, as does occupational health reporting where it applies.
Alongside the tax and labour calendar, a foreign-invested company reports on the investment project itself: monitoring reports and investment activity statistics, filed quarterly and annually to the authority that manages the project. These are the filings most often missed, because they are unfamiliar to investors whose home market has no equivalent, and because nothing obviously breaks when one is skipped.
Accounting records then have to be retained. The Accounting Law sets minimum retention periods by document category, with longer periods for records of particular significance, and the practical test is whether the company can produce a complete file on request rather than whether it believes it has one.