Can I negotiate the tax late fee? Yes Tax late fees can be reduced or exempted, but it depends on the specific situation. If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee shall be added. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years.

Tax late fees can be reduced or exempted, but it depends on the specific situation.

In any of the following circumstances, you may apply for reducing or exempting the late payment fee:

1. Taxpayers and withholding agents who have not paid the overdue fine can actively repay the unpaid tax, and actively provide clues about tax evasion by other units and individuals, and the amount of tax recovered is large after verification;

2. Taxpayers and withholding agents actively cooperate with the tax authorities to carry out tax inspection, pay the overdue fine in full and on time, and it is indeed difficult to pay the overdue fine;

3. Taxpayers and withholding agents have paid all the unpaid taxes, and it is indeed difficult to pay the overdue fine;

4 taxpayers and withholding agents take the initiative to pay back taxes.

What is a tax late fee?

"Late fees generally refer to tax late fees. Tax late payment fee is a certain proportion of late payment fee paid by taxpayers who fail to pay taxes according to the tax deadline. Late payment fee is a measure for tax authorities to impose economic sanctions on taxpayers who do not pay taxes.

Legal basis:

Article 4 Units and individuals who are obligated to pay taxes as stipulated by 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.