Official Reply of the State Taxation Administration on Clarifying the Time of Occurrence of Withholding Obligations for Resource Tax Withholding Agents
国家税务总局关于明确资源税扣缴义务人代扣代缴义务发生时间的批复
This document clarifies the timing for resource tax withholding obligations, but has been fully annulled as per Announcement No. 34 of 2016 of the State Taxation Administration.