Of course. According to the inquiry of China Travel Service. Com, the late payment fee can be waived, only under special circumstances. The situation is as follows: 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 the tax within three years, but no late payment fee shall be added. This situation can only be done under special circumstances. The situation is as follows: 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 shall not charge a late fee.