Supplementary customs duties refer to the system in which after the import and export goods have paid taxes, the customs finds that the actual amount of customs duties collected is less than the tax payable, and the tax underpayment is not caused by the taxpayer's violation, and orders the taxpayer to pay the tax difference. After the import and export goods have paid taxes, the customs finds that the actual tariff collected is less than the tax payable, and the tax underpayment is caused by the taxpayer's violation of regulations, and orders the taxpayer to pay the tax difference. The customs may recover the tax within one year from the date when the taxpayer pays the tax or releases the goods and articles, and within three years from the date when the taxpayer pays the tax or releases the goods and articles. After the above time limit has expired, the customs has no right to pay back or recover customs duties.
Individual income tax can be paid according to the following steps:
1. Basic information is required to pay individual income tax;
2. Do a good job in personal income tax declaration;
3. Submit the declaration form to the tax bureau, and the tax bureau will issue a general payment book;
4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate.
To sum up, after the import and export goods are taxed, if it is found that the tax is undercharged or omitted, the customs has the right to make up the tax within 1 year; If the consignee or consignor his agent violates the regulations, resulting in underpayment or omission of tax, the customs can recover it within 3 years.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" fifty-second.
If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee will be charged.
If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.
For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.