Cannot be erased.

After being punished for tax violations, the supplementary declaration items, taxes to be paid, late payment fees, and fines can be returned to normal after all are paid, and the taxpayer's credit rating after two tax years will not be affected. assessment. But the records will still be displayed in the system.

According to the provisions of the "Criminal Law", after the tax authorities issue a recovery notice in accordance with the law, those who have paid back the tax due and paid late fees and have been subject to administrative penalties will not be held criminally responsible; however, those who have evaded payment within five years will not be held criminally responsible. Exceptions are made for tax payers who have received criminal penalties or have been given two or more administrative penalties by the tax authorities.