The Tax Administration Law stipulates that if a taxpayer fails to file a tax return within the prescribed time limit, or a withholding agent fails to submit a tax withholding report 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 no correction is made within the time limit, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

The Law on the Administration of Tax Collection stipulates that taxpayers and withholding agents who fail to file tax returns or submit tax withholding and collection reports on time may postpone filing with the approval of the tax authorities.

Article 28 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) (hereinafter referred to as the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection) stipulates: "Taxpayers and withholding agents have real difficulties in filing tax returns or submitting tax withholding and collection reports within the prescribed time limit, and need to extend the time limit, they shall submit a written application for extension to the tax authorities within the prescribed time limit, which shall be approved by the tax authorities and handled within the approved time limit.

Extended data

In the practice of tax administration, there are generally two cases of deferred declaration:

1. Taxpayers who have difficulty in filing tax returns within the prescribed time limit may apply for an extension. Because taxpayers need to fill in tax returns, there are more than 20 items, and at the same time, they need to submit financial and accounting statements, tax-related contracts, agreements and other related materials, and the returns and attached materials need a lot of statistics;

Due to unexpected events and other reasons, it is impossible to make statistics on time from time to time, and it may be impossible to complete the tax return and the attached materials on time, which makes it really difficult for taxpayers to declare within the time limit stipulated by laws and regulations. In this case, taxpayers and withholding agents can apply for an extension of tax declaration.

2. Taxpayers who are unable to file tax returns on schedule due to force majeure may apply for an extension of filing. The occurrence of force majeure events is independent of human will and exists objectively. Such as earthquake, flood, fire and other natural disasters, such as traffic and communication interruption,

A series of serious consequences, such as enterprises stopping production, make taxpayers unable to declare on time. In this case, the taxpayer can apply for an extension of the declaration.

Baidu Encyclopedia-Extension of Declaration Right