The deadline for filing tax returns in February was originally scheduled to be within 7 days of the following month, but due to special circumstances, the deadline has been extended to February 23. This means that taxpayers have more time to prepare and submit tax documents. During this extra time, taxpayers should ensure that all financial records are up-to-date and complete tax returns accurately. Doing so can avoid possible fines due to late filing, although the fines for one day overdue will usually not exceed 65,438+000 yuan. However, in order to avoid any unnecessary expenses, it is suggested that taxpayers take advantage of this extension opportunity to complete tax returns in time.

The meaning of tax levy period:

1, the tax collection period refers to the time limit for taxpayers to complete tax declaration and pay taxes;

2. The levy period is set to standardize tax administration and ensure the stability and timeliness of national tax revenue;

3. The tax collection period is usually determined by the tax authorities according to the characteristics of taxes and the needs of tax collection and management;

4. Taxpayers should complete the declaration within the levy period, otherwise they may face late fees or other administrative penalties;

5. The extension of the tax collection period usually occurs under special circumstances, such as natural disasters, major events or policy adjustments, and the tax authorities will announce the specific arrangements for the extension.

To sum up, the tax period in February is postponed to February 23rd, so taxpayers should make full use of this extra time to prepare and submit tax documents to avoid possible fines.

Legal basis:

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.