1, February, March, June, August, September,1/month,1February, respectively, ended on 15 of the current month;

2. The date of 1 month 15 is Sunday, and the tax filing period is extended to 1 month 16.

3. April 15 falls on Saturday, and the tax filing period is extended to April 17.

4. There will be a three-day holiday from May/KLOC-0 to 3, and the tax filing period will be extended to May 1 8.

5. July 15 is a Saturday, and the time limit for filing tax returns goes to July 17.

6. 1 October1Saturday will be a holiday for 6 days, and the tax filing period will be extended to1October 23rd.

Personal income tax scope:

1, personal income tax on wages and salaries. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment;

2. Income from production and operation of individual industrial and commercial households. Including urban and rural individual industrial and commercial households approved by the administrative department for industry and commerce to start business and obtain business licenses, and income from production and operation in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries. Income obtained by individuals who have obtained business licenses and engaged in school running, medical care, consulting and other paid service activities with the approval of relevant government departments. Income from other individuals engaged in individual industrial and commercial production and operation refers to income from individuals engaged in production and operation activities temporarily. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals;

3. Income from contracted operation and lease operation of enterprises and institutions. Refers to the income obtained by individuals from contracting, leasing, subcontracting and subletting, including the income of wages and salaries obtained by individuals on a monthly or per-visit basis.

To sum up, if the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax within the time limit if the tax authorities notify him to do so within the time limit.

Legal basis:

Article 13 of the Individual Income Tax Law of the People's Republic of China

If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax. If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year after obtaining the income; If the tax authorities notify the taxpayer to pay within the time limit, the taxpayer shall pay the tax within the time limit.