The list of materials that taxpayers need to submit when applying for extension of declaration is as follows: application form for tax administrative license, agent's ID card, power of attorney and agent's ID card.
Taxpayers and withholding agents who have difficulty in filing tax returns or submitting tax withholding and collection reports within the prescribed time limit due to force majeure or other reasons shall submit a written application for extension to the tax authorities within the reporting time limit, and the declaration may be extended with the approval of the tax authorities. However, it should be reported to the tax authorities immediately after the force majeure situation is eliminated.