If the tax was not reported last month, you can make up the tax next month. There is no time limit for the supplementary tax payment, that is, if the supplementary tax payment is not made in the month of tax return, it can be made every month in the future, or it can be made next month.

Supplementary tax payment refers to the behavior that an enterprise fails to file tax returns in accordance with the regulations in one month of this year and can make supplementary tax payment in other months of the same year. After the supplementary payment, the tax prepayment can be re-paid in installments according to a reasonable period of time, and no additional penalty is required.

In addition, if an enterprise fails to file a tax return by mistake within the tax return period, it needs to go through the formalities of clearing the tax in accordance with the regulations, so as to avoid the problem of illegal deduction or fine.

What are the main situations of supplementary tax?

1, individual tax is defaulted without permission or not paid in time after the allowed default period ends.

2. In case of any change, it is necessary to adjust the pre-tax deduction items and make a supplementary report.

3. Failing to pay individual taxes in time when receiving wages, salaries or other income.

4. When the enterprise implements the tax-related identification, it fails to make a supplementary report in time.

Legal basis: Article 68 of the Law of the People's Republic of China on the Administration of Tax Collection. If a taxpayer or withholding agent fails to pay or underpays the tax payable or payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid, in addition to taking enforcement measures to recover the tax unpaid or underpaid in accordance with the provisions of Article 40 of this Law.