[单选题]
Which one of the following options is Correct according to the rules of self-assessment and tax payment of IIT?
A .Remuneration from individual labour services is taxed monthly.
B .Income from manuscript is taxed according to each time.
C .The taxpayer who has an annual income over RMB 120,000 shall summit tax return to the competent tax authority in 4 months at the end of tax year.
D .The taxpayer earned wages from two or more places, who is no need to make self-assessment if both the payers withheld tax already.
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