You can submit another tax return after the tax return date. If the online declaration is closed after the deadline, you need to declare it manually in the tax hall of the tax bureau and accept the punishment. If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

If you know that you have exceeded the tax filing time, you should declare it immediately. Whether the declaration of import value-added tax is overdue until next month, if not, you can declare it to the tax authorities, and bring the payment book of imported goods and other materials to prove that it is really caused by mistakes. It depends on how the tax authorities handle it. If the declared amount is greater than the actual amount of the parties, it is definitely not acceptable. Please consult the tax bureau first.

Legal basis: Article 25 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.