Generally, even if the extension declaration is approved, it is necessary to pay part of the tax in advance. Therefore, if your competent tax authorities know your situation now but still ask you to pay taxes, it is less likely to approve your extension of declaration.
Let's list the conditions for extension of declaration:
Apply for deferred tax payment
Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three times.
Specific special difficulties refer to the following four situations: 1, irresistible natural disasters such as water, fire, wind, thunder, tsunami and earthquake, and disaster reports should be provided;
2 taxable cash, checks and other property theft, robbery and other accidents, it shall provide the accident certificate issued by the relevant public security organs;
3, the direct impact of national economic policy adjustment, should provide the basis for policy adjustment;
4. If the short-term payment breaches the contract, it shall provide proof of payment breach and proof that the defaulting party cannot pay on time.
Taxpayers who meet the above conditions shall submit the Approval Form for Deferred Payment of Taxes (hereinafter referred to as the Approval Form) and the explanatory materials proving that they cannot pay taxes on time to the competent tax authorities before the end of the reporting period 15. After examination and approval by the tax authorities, the taxpayer shall be informed of the examination and approval results, and the taxpayer shall pay the tax into the warehouse within the examination and approval period.