1. Within the levy period of the current month and without deduction: it can be declared again after it is invalidated. If the tax is not fully deducted during the collection period of the current month, you can contact the relevant tax authorities to explain the situation and ask for a new declaration of the invalid tax.
2. In the case of deduction: correction process is needed. You can contact the relevant tax authorities, submit a correction application and provide relevant supporting materials, so as to correct the wrong stamp duty declaration records.
3. Repeated declaration of stamp duty is allowed in some areas: If the tax is found to be underreported, the tax authorities in some areas allow repeated declaration of stamp duty. In this case, you can re-declare and pay the tax that was underreported.
4. In the case of non-collection period or cross-month: you can try to use the electronic tax bureau to make corrections. If you can't complete the application for correction in the electronic tax bureau, it is recommended to go to the local tax hall for manual correction. When making corrections, relevant certification materials shall be provided for the tax authorities to verify and correct.
5. In case of tax refund: it is recommended to go to the local tax hall for tax refund procedures to ensure that the tax refund processing is more clear and accurate. When handling the tax refund, relevant certification materials should be provided and handled in accordance with the guidance and requirements of the tax authorities.
What if stamp duty is not declared?
If the stamp duty is not paid on time, the taxpayer has to pay a late fee, which is calculated according to the actual delay date. In addition, taxpayers also need to bring relevant information to the tax hall. It is worth noting that taxpayers who fail to file tax returns and submit tax information within the prescribed time limit will have an impact on their tax credit evaluation results.
For taxpayers who implement the approved stamp duty, the tax payment period is one month; For taxpayers with relatively small tax amount, the tax payment period may be extended to one quarter, and the specific period shall be determined by the competent tax authorities. Taxpayers should declare and pay stamp duty within 15 days after the tax payment expires.