If the electronic tax bureau fails to declare tax within the time limit and has not received the notice ordered by the tax bureau to make corrections within a time limit, will there be a fine after supplementary declaration? 1. The Tax Administration Law stipulates that if a taxpayer fails to file a tax return within the prescribed time limit, or a withholding agent fails to submit a tax withholding report to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If no correction is made within the time limit, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

2. The Law on the Administration of Tax Collection stipulates that taxpayers and withholding agents who fail to file tax returns or submit tax withholding and collection reports on schedule may postpone filing with the approval of the tax authorities. Article 28 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) (hereinafter referred to as the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection) stipulates: "Taxpayers and withholding agents have real difficulties in filing tax returns or submitting tax withholding and collecting reports within the prescribed time limit, and need to extend the time limit, they shall submit a written application for extension to the tax authorities within the prescribed time limit, which shall be approved by the tax authorities and handled within the approved time limit.