Hello, 20 1 1 year 1 month, the tax officials found that Zhang underpaid personal income tax10.5 million yuan in February 2006. After investigation, it was learned that Zhang had used false tax returns to underpay the tax. The tax authorities demanded to collect this tax. Zhang thought that the time had exceeded three years, which exceeded the collection period of the tax authorities, and the tax should not be paid again. Should Zhang still pay this tax?

Professional answer

The first paragraph of Article 52 of China's Tax Collection and Administration Law stipulates: "If taxpayers or withholding agents fail to pay or underpay taxes due to the responsibility of the tax authorities, the tax authorities may require taxpayers or withholding agents to pay back taxes within three years, but no late fees shall be added." From the analysis of the case you mentioned, the tax officials did not find that Zhang underpaid the tax, but it was not the responsibility of the tax authorities, because Zhang underpaid the tax by improper means. As a taxpayer, Zhang violated the provisions of the tax law and made false tax returns, which constituted tax evasion in nature. The third paragraph of this article of the Law on the Administration of Tax Collection also stipulates: "For those who evade taxes, refuse to pay taxes or cheat taxes, the tax authorities shall pursue the unpaid or underpaid taxes, overdue payments or defrauded taxes, and shall not be restricted by the time limit prescribed in the preceding paragraph." Therefore, the tax authorities can pursue the levy indefinitely. Zhang should pay this tax.