First, the way of invalidation
1. Online void declaration: log on to the official website of People's Republic of China (PRC) State Taxation Bureau or Local Taxation Bureau, enter the individual income tax declaration system, select the void declaration option, and follow the system prompts.
2. Cancellation declaration in the tax hall: go to the tax service hall of the local taxation bureau, submit a written application for cancellation declaration, and provide relevant supporting documents and materials.
Second, the notice of invalidation
1. The reasons for invalid declaration should be true and reasonable, such as misstatement and repeated declaration.
2. The invalidation declaration shall be made within the time limit prescribed by the tax authorities, and shall not be invalid after the expiration.
3 after the invalid declaration, if you need to correct the declaration information, you should declare it again.
Third, the follow-up treatment of invalid declaration
1. The tax department will verify the invalid application after receiving it.
2. If the application for invalid declaration meets the requirements, the tax department will cancel the original declaration information and notify the taxpayer.
3. After receiving the notice, the taxpayer shall confirm the invalid declaration results and conduct follow-up operations as needed.
To sum up:
The invalid declaration of individual income tax can be made online or in the tax hall. Pay attention to the time limit, reasons and follow-up treatment of invalid declaration. After the invalid declaration, if it is necessary to correct the declaration information, it should be declared again.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 12 stipulates:
When handling tax returns, taxpayers shall truthfully fill in the tax return form, and the contents of the declaration shall be true, complete and accurate.
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 32 provides that:
Taxpayers who fail to pay taxes within the tax payment period shall also file tax returns in accordance with regulations. Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.