Core Viewpoint - The article provides a detailed guide on the process of reporting bank account information to tax authorities, emphasizing the importance of timely and accurate reporting for businesses and individuals engaged in tax obligations [5][6][16]. Group 1: What is Bank Account Reporting? - Bank account reporting refers to the requirement for taxpayers to report all bank account information to tax authorities after opening or changing bank accounts during their business operations [5]. Group 2: Reporting Timeline - Taxpayers must report their bank account information to the tax authorities within 15 days from the date of opening a basic or other bank accounts, or within 15 days from the date of any changes to existing accounts [7]. Group 3: Reporting Process - The reporting can be completed through the electronic tax bureau by navigating to the "Comprehensive Information Reporting" section and selecting the "Bank Account Reporting" module, where users can add, change, or cancel account information [8][9]. - To add a new bank account, users must fill in details such as bank account number, account name, and opening date, and then submit the information [9]. - After submission, users can view or download the "Taxpayer Bank Account Reporting Form" and proceed to sign a tripartite agreement if necessary [11]. Group 4: Changing and Canceling Accounts - If a bank account needs to be changed, users can select the "Change" option under the corresponding account information. If a tripartite agreement has not been signed, all bank account information can be modified [13][14]. - If a tripartite agreement has been signed, only the account name, change date, and preferred tax payment account can be modified [15]. - To cancel a bank account, users can select the "Cancel" option and confirm the cancellation date [15][16]. Group 5: Applicability - The bank account reporting requirement also applies to withholding agents, entrusted collection parties, and individuals who are responsible for tax payments [16].