The State Taxation Bureau of People's Republic of China (PRC), the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the offices of special commissioners of the State Taxation Bureau of People's Republic of China (PRC), and all units in the bureau:
In order to further support the prevention and control of epidemic situation and enterprises' resumption of work and facilitate taxpayers and withholding agents (hereinafter referred to as taxpayers) to handle tax declaration matters, State Taxation Administration of The People's Republic of China decided to extend the tax declaration period to April 2020. The relevant matters are hereby notified as follows: for taxpayers who declare monthly and quarterly, the tax declaration period will be extended from April 20 to April 24 nationwide;
Hubei province can be appropriately extended according to the situation, and the specific scope and duration of application shall be determined by the Hubei Provincial Taxation Bureau according to law. Affected by the epidemic situation, taxpayers who still have difficulty in filing tax returns in April 2020 may apply to the tax authorities for an extension of filing according to law. Local tax authorities should conscientiously follow the implementation, and please report any problems to State Taxation Administration of The People's Republic of China (Department of Administration and Science and Technology Development) in time.
Extended data
Enterprise taxpayers need to file in the financial accounting system in order to submit financial statements on schedule.
According to the provisions of Article 20 and Article 25 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, "the financial and accounting systems or financial and accounting methods and accounting software of taxpayers engaged in production and business operations shall be filed with the tax authorities".
"Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax information required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of tax returns determined by tax authorities in accordance with the provisions of laws and administrative regulations".
Through the financial and accounting statements submitted by taxpayers, the tax authorities can more accurately understand the operating conditions of enterprises and more accurately realize the publicity and risk warning of tax preferential policies.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on matters related to the extension of the tax return period in April 2020