Article 52 of the Tax Administration Law states: 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 shall be added.
If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other mistakes, the tax authorities may pursue the tax payment and overdue fine within three years; Under special circumstances, the period of conscription can be extended to five years.
For tax evasion, tax refusal and tax fraud, the tax authorities shall pursue the unpaid or underpaid taxes, late fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.
Legal basis: Article 52 of the Law of the People's Republic of China on the Administration of Tax Collection, 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 shall be added.
If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other mistakes, the tax authorities may pursue the tax payment and overdue fine within three years; Under special circumstances, the period of conscription can be extended to five years.
For tax evasion, tax refusal and tax fraud, the tax authorities shall pursue the unpaid or underpaid taxes, late fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.