A taxpayer or withholder may handle the tax filing or send the statement of the remitted and withheld or collected and remitted taxes by post or data message.

• 经税务机关批准，纳税人、扣缴义务人可以采取邮寄、数据电文方式办理纳税申报或者报送代扣代缴、代收代缴税款报告表。