1, you need to go to the front desk of the tax bureau to make up the declaration and pay the late payment fee;
2. The materials carried include a copy of the tax registration certificate, the identity certificate of the agent, and the personal income tax return stamped with the official seal;
3. If a taxpayer or withholding agent fails to pay or remit the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay within the prescribed time limit, impose a daily overdue fine from the date of delay.
The treatment methods for overdue individual income tax declaration are as follows:
1, automatically calculate the fine. If the individual income tax declaration is overdue, the overdue fine will be automatically calculated according to the amount of tax owed and the length of overdue time, and the fine amount is 1% to 30% of the amount of tax owed;
2. Take the initiative to pay taxes and declare. Those who fail to declare or pay taxes within the time limit can take the initiative to declare taxes at the tax bureau to reduce the amount of fines;
3. Apply for reduction or exemption of fines. If there are justified reasons for not filing tax returns on time, they may apply to the tax bureau for reduction or exemption of fines. The specific amount and proportion of relief will be decided according to the actual situation.
To sum up, different regions and different situations may correspond to different treatment methods and fines. It is suggested to consult the tax bureau in time after overdue declaration and take the initiative to avoid excessive fines. Personal income tax declaration is an important legal obligation, which should be taken seriously and fulfilled on time to avoid unnecessary legal risks and economic losses.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" sixty-second.
Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to file tax returns with tax authorities within the prescribed time limit.
Penalty for overdue declaration of individual income tax If the tax withholding and collecting report and relevant materials are not submitted, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of more than 2,000 yuan 1 10,000 yuan may be imposed.
Article 32
If the taxpayer fails to pay the tax within the prescribed time limit and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of default.