(1) Handling channels
Guangdong Electronic Taxation Bureau or Tax Service Department.
During the epidemic prevention and control, in order to reduce the risk of epidemic spread, please try to handle it through Guangdong Electronic Taxation Bureau.
(2) Handling information
1. The Electronic Taxation Bureau fills in and submits the Application Form for Tax Administrative License (the sample is attached).
Paper materials reported by the electronic tax bureau are not required to be submitted, and the paper materials are kept by taxpayers and withholding agents for future reference. Taxpayers and withholding agents are responsible for the authenticity, integrity and legality of electronic materials and their consistency with the paper materials kept for future reference.
2. Tax Service Office Channel (1) Application Form for Tax Administrative License (sample is attached).
(2) The original ID card of the agent (if the agent is entrusted to handle it on his behalf, the original ID card of the agent shall be provided. The original is returned after inspection).
(3) Power of attorney (provided when entrusting an agent to handle it on his behalf, and the reference pattern is attached).
Through the tax service hall, the above information must be provided in paper form. Taxpayers and withholding agents shall be responsible for the authenticity, completeness and legality of the information provided.
(3) Matters needing attention
1. Generally, the time limit for extension of filing is one tax filing period, and the longest period is no more than three months. 2. If the tax authorities approve the extension of declaration, taxpayers and withholding agents shall pay taxes in advance during the tax payment period according to the tax amount approved by the tax authorities according to the extent of the impact of the epidemic on taxpayers and withholding agents or the tax amount actually paid in the previous period. Taxpayers and withholding agents may take the initiative to contact the competent tax authorities to inform them of the situation affected by the epidemic. 3. Taxpayers and withholding agents shall settle taxes within the approved extension, and if there is overdue tax when settling taxes within the prescribed time limit, no late fee will be charged for the overdue tax. 4. If the taxpayer is approved to postpone the tax declaration, its financial and accounting statements can be postponed at the same time.
(4) Operational Guidelines of the Electronic Taxation Bureau
Main operation flow
1 Log in to the Electronic Taxation Bureau-2 to enter the interface of "Approval of Taxpayer's Deferred Declaration"-3 to fill in and submit the Application for Tax Administrative License-4 to inquire and track the results of the competent tax audit-5 to pay the tax in advance after the approval of the competent tax authorities.
1. Login website
2. Specific operation steps
(1) Entry: Select "I want to do tax-tax administrative license-extension of taxpayer declaration and approval", and click to enter the "application for tax administrative license" form to fill in the page.
(2) Fill in the application information. On the page of "Application for Tax Administrative License", fill in the relevant information, check the taxes that need to be postponed and fill in the time limit for applying for extension of declaration according to the requirements of the form.
(3) Confirm and submit. After confirming the application form, click Next. After successful submission, a prompt page of successful submission will pop up.
(4) Handle the progress inquiry. After the submission is successful, the taxpayer can check the progress in "I want to pay tax-matters handling-matters progress management". (You can take the initiative to contact the competent tax authorities to inform the relevant situation)
In the event schedule management, you can click "Preview" to enter the viewing page.
(5) Printable notice. After the application for extension of declaration is approved successfully, you can download and print relevant documents in I want to do tax-deal with matters-download electronic information.
(6) Pay taxes in advance. If the competent tax authorities approve and agree to postpone the declaration and determine the tax payment in advance, the taxpayer will enter my tax payment-tax payment-tax payment, and pay the tax within the payment period after checking and verifying the tax payment in advance.