Taxpayers and withholding agents affected by the epidemic may apply for a further extension in accordance with the law if they still have difficulties in handling the extension of the tax declaration period in February 2020.

In particular, it is necessary to introduce to you that February is the peak of the epidemic, and tax returns are greatly affected. Therefore, State Taxation Administration of The People's Republic of China has taken special measures specifically for the February tax collection period: taxpayers who are still unable to apply for tax declaration or deferred tax declaration by February 28th due to the epidemic can go through the formalities of deferred tax declaration and apply for tax declaration at the same time after making a written explanation to the tax authorities in time. Local tax authorities should implement the requirements of "four noes", that is, these taxpayers will not be charged with tax late fees, will not be given administrative penalties, will not adjust their tax credit evaluation, and will not be recognized as abnormal households according to law. It should be noted that, in view of the different local conditions, the State Administration of Taxation has asked the provincial tax bureaus to further clarify the time limit for completing the extension declaration procedures and optimize the handling procedures to facilitate taxpayers to handle tax declaration and related matters. Please follow the relevant regulations of the local taxation bureau for specific operations.