A taxpayer in any of the following circumstances is a special difficulty mentioned in Article 31 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection. With the approval of the tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, the tax payment may be postponed for a maximum period of three months:

(1) Due to force majeure, taxpayers have suffered heavy losses and their normal production and business activities have been greatly affected.

(two) the current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees. ? /span>。

Second, the handling channels

Guangdong Electronic Taxation Bureau or Tax Service Department.

During the epidemic prevention and control, in order to reduce the risk of epidemic spread, please try to handle it through Guangdong Electronic Taxation Bureau.

Third, processing information.

(1) An application form for deferred tax payment;

(2) the identity certificate of the agent;

(3) Power of attorney;

(4) the identity certificate of the agent;

(5) Statements of all bank deposit accounts.

(If the applicant applies through the tax window, the original identity documents of the agent and the principal shall be provided and returned after inspection by the tax authorities; If an application is made through online taxation channels such as the Electronic Taxation Bureau, an electronic photo or scanned copy of the original identity certificate of the agent or agent shall be provided. Managers and agents of real-name taxpayers are exempt from providing personal identity documents. Paper materials reported by the electronic tax bureau need not be submitted, and paper materials are kept by taxpayers for future reference. Taxpayers are responsible for the authenticity, integrity and legality of electronic materials and the consistency with paper materials retained for future reference. )

Four. Time limit for application

Before the expiration of the tax payment period.

Verb (abbreviation of verb) implementation procedure

(1) acceptance

The applicant through the tax window, electronic tax bureau and other ways to the competent tax machine.

Through the application materials. After receiving the application materials, the competent tax authorities shall check them on the spot or within 2 working days. If the materials are complete and conform to the statutory form, they shall be accepted from the date of receiving the application materials; If the materials are incomplete and do not conform to the statutory form, a Notice of Tax Matters (Notice of Correction) shall be made to inform all the contents that need to be corrected at one time.

(2) verification

The competent tax authorities shall verify the application materials for deferred tax payment.

On the principle of written verification: According to the statutory conditions and procedures, it is necessary to carry out on-site verification, and two or more tax officials shall be appointed to carry out verification.

Applicants and interested parties have the right to make statements and defend themselves, and the tax authorities shall carefully listen to the opinions of the applicants and interested parties and review the facts, reasons and evidence presented by them; If the facts, reasons or evidence put forward by the applicant or interested parties are established, they shall be adopted and the relevant process shall be recorded. The competent tax authorities will verify the situation and directly put forward handling opinions to the provincial tax authorities.

(3) Notice

1. If the statutory conditions are met, the provincial tax authorities shall issue a Notice of Deferred Payment of Tax with the seal of the tax authorities or the special seal for tax business.

2 does not meet the statutory conditions, the provincial tax authorities issued a "notice" stamped with the seal of the tax authorities or special seal for tax business, and shall explain the reasons and inform the application.