1. If a taxpayer fails to file tax returns within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan;
2, if the circumstances are serious, punishable by a fine of two thousand yuan to ten thousand yuan.
1. If the overdue period occurs for the first time in a natural year, it will not be punished.
If the individual income tax fails to be declared within the time limit and the time is not long, 200 yuan will be fined. Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them 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 not less than two thousand yuan but not more than ten thousand yuan may be imposed.
The way to deal with the overdue declaration of individual income tax is:
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 late fee of 0.5% of the overdue tax on a daily basis from the date of delay.
Legal basis: Article 62 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, 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 not less than two thousand yuan but not more than ten thousand yuan may be imposed.