System version: HarmonyOS3.0.0

Software version: electronic tax bureau V 1.0

Overdue declaration can be handled at the electronic tax bureau. The specific operation steps are as follows:

Overdue declaration shall be handled at the Electronic Taxation Bureau (1) and enter the overdue declaration module.

Log in to the electronic tax bureau and enter the overdue declaration module.

2. Click to fill in the declaration form.

Open the last declaration page, and the system lists overdue declaration items. Taxpayers click to fill in the declaration form item by item and complete the supplementary declaration.

3. Click the abnormal household to declare the past.

If the taxpayer's current status is abnormal, the system will automatically pop up a prompt message, and then click the abnormal household to declare.

4. Click to fill in the declaration form item by item.

Open the abnormal household past declaration page, the system will list the overdue declaration items, and click to fill in the declaration form item by item to complete the supplementary declaration.

According to Article 10 of the Individual Income Tax Law of People's Republic of China (PRC).

Under any of the following circumstances, taxpayers shall file tax returns according to law:

(a) to obtain comprehensive income needs to be settled;

(2) There is no withholding agent for obtaining taxable income;

(3) Having obtained taxable income and the withholding agent has not withheld the tax;

(4) Obtaining overseas income;

(5) Cancellation of China hukou due to immigration;

(6) Non-resident individuals obtain wages and salary income from two or more places in China;

(seven) other circumstances stipulated by the State Council.

Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.