In general, the latest time for filing tax returns every month is 15. Of course, it will be postponed in case of legal holidays.

1, VAT tax reporting period.

The tax payment period of VAT is 1 day, 3 days, 5 days, 1 day, 15 days, 1 month or1quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

2. The reporting period of consumption tax.

The tax period of consumption tax is 1, 3, 5, 10, 15, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers; If the tax cannot be paid within a fixed time limit, the tax can be paid on time.

3, personal income tax declaration period

(1) Time limit for filing tax returns.

(1) A taxpayer whose annual income is more than 1.2 million yuan shall file a tax return with the competent tax authorities within 3 months after the end of the tax year.

(2) If individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises pay the tax payable on the income from production and operation in advance on a monthly basis, the taxpayer shall file a tax return within 15 days after the end of each month; In case of quarterly advance payment, the taxpayer shall file a tax return within 15 days after the end of each quarter; After the end of the tax year, the taxpayer shall make final settlement within 3 months.

2. What should I do if I don't file tax returns after the date of 15?

Under normal circumstances, the tax bureau will notify the enterprise legal person, financial controller and tax collector by SMS. After learning that the enterprise's tax return is overdue, the enterprise's tax personnel should make supplementary declaration to the tax bureau corresponding to the enterprise in time.

The specific treatment plan is as follows (the overdue time is short):

A. Bring the official seal of the enterprise to the local taxation bureau;

B. There will be a self-declaration form in the lobby of the State Local Taxation Bureau, and tax officials will fill in the declaration form according to the situation of the enterprise;

C, fill in the declaration form and submit it to the corresponding window in the hall for supplementary declaration;

D. If there is tax, you need to pay tax and late payment fee on the spot (some areas can directly deduct the corresponding bank account of the company through tripartite agreement);

By the way, if the enterprise fails to file tax returns for many months: if the enterprise fails to file tax returns for many months, it is necessary to contact the enterprise administrator first, and the administrator will have a processing information form there. After completing the corresponding processing, you can go to the lobby to make up the declaration.