Does the property company pay a one-time or monthly property fee in advance for one year?

According to the principle of matching income and cost in accounting, taxes should be paid monthly. Although the property fee is charged for one year at a time, the service is provided on a monthly basis and the fee is paid on a monthly basis. Monthly income corresponds to monthly cost. However, if a one-time VAT invoice is issued, it needs to be paid in the current month according to the tax law of the Inland Revenue Department.