According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Further Extending the Tax Declaration Period in February 2020 (Tax General Letter [2020] No.27), the tax declaration period is further extended to February 28th (Friday) for taxpayers who declare monthly, except Hubei Province.

Article 2 stipulates that taxpayers who are still unable to file tax returns or postpone tax returns on February 28 due to the epidemic situation may, after giving a written explanation to the tax authorities in a timely manner, go through the formalities of delaying tax returns and file tax returns at the same time. According to the law, the tax authorities do not impose tax late fees, impose administrative penalties, adjust tax credit evaluation, and do not identify them as abnormal households. Taxpayers should be responsible for the authenticity of the justified reasons explained in writing.