According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.412)

Article 4 stipulates: "The tax bureau is responsible for the collection of funds.

The fund payer shall declare and pay the fund to the competent tax authorities.

......"

Article 14 stipulates: "The fund payment obligor shall declare and pay the fund quarterly.

The fund payer shall declare and pay the fund within fifteen days after the end of the quarter, and submit the Declaration Form for the Disposal Fund of Waste Electrical and Electronic Products to the competent tax authorities (Annex 2). "