Those who fail to make zero declaration of national tax returns within the time limit may be fined. The first overdue declaration and correction within the ordered time limit will generally not be punished. Please consult the local tax authorities for details. If the enterprise pays the overdue fine, it will be charged 0.2% of the overdue fine on a daily basis. If there are special circumstances, you can apply to the relevant departments for an extension, but it shall not exceed 3 months.

Supplementary statements need to be declared together with the balance sheet, income statement or income statement, and the tax return (VAT return) should be filled in manually in the local national tax hall. The reporting period is generally the first fifteen days of each month, but some fines may be deducted.

Extended data:

If the VAT declaration is overdue, a supplementary declaration must be made. At the same time in accordance with the "People's Republic of China (PRC) tax collection and management law" sixty-second fined. Taxable, according to the provisions of Article 32 of the People's Republic of China (PRC) Tax Collection and Management Law, the tax authorities shall, in addition to ordering it to be paid within a time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue tax payment.

Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law