Core Viewpoint - The article provides guidance for non-resident enterprises regarding the 2024 annual corporate income tax settlement and payment process in Hubei Province, emphasizing compliance with tax regulations and the necessary documentation for tax filing [1][3][9]. Group 1: Tax Settlement and Filing Requirements - Non-resident enterprises established under foreign laws and operating in Hubei must participate in the annual corporate income tax settlement, regardless of profit or loss [1][2]. - The deadline for filing the 2024 corporate income tax return is May 31, 2025, with specific provisions for those ceasing operations mid-year [3][8]. - Required documentation for tax filing includes various forms such as the annual tax return, financial reports, and specific reports for enterprises involved in related party transactions or oil and gas exploration [4][5][6]. Group 2: Filing Process - Non-resident enterprises can file their tax returns online through the Hubei Provincial Electronic Tax Bureau or in person at tax service offices [7][8]. - If errors are found in the tax return during the filing period, enterprises must correct and resubmit by the deadline [8]. - After submission, any tax due or refund must be processed according to the instructions from the tax authority [8]. Group 3: Legal Responsibilities - Non-resident enterprises failing to file on time without approved extensions may face penalties and interest charges as per tax administration laws [9]. - Enterprises must rectify any incomplete or non-compliant submissions within the timeframe specified by the tax authority [9]. Group 4: Additional Support - For assistance with the 2024 corporate income tax settlement, enterprises are encouraged to contact the Hubei tax authority through official channels [10].