Late copy means: if the reporting period of the current month is exceeded, you need to bring the tax control panel to the tax bureau for overdue reporting, which is the compulsory card clearing of the tax bureau. The tax bureau needs to bring a tax control panel. Do you need to pay a late fee if it is overdue? According to the provisions of the local taxation bureau, whether it is necessary to bring tax return materials shall be subject to the provisions of the local taxation bureau. First, determine whether you are a monthly report or a quarterly report. If it is a monthly report, first operate online copy-declaration-backwriting.

What are the objective reasons for overdue invoices?

(1) The VAT deduction certificate is overdue due to force majeure factors such as natural disasters and social emergencies; (2) The VAT deduction voucher is stolen or robbed, or it is overdue due to loss or mailing errors; (3) The relevant judicial administrative organ impounds the VAT tax deduction certificate in business or inspection, and the taxpayer fails to fulfill the reporting obligation normally, or the information system and network of the tax authorities fail to process the taxpayer's online certification data in time, resulting in the overdue VAT tax deduction certificate; (4) Due to economic disputes, the buyer and the seller failed to deliver the VAT tax deduction certificate in time, or the taxpayer changed the tax payment place, cancelled the old household and re-registered the tax for too long, resulting in the overdue VAT tax deduction certificate; (5) The VAT deduction certificate is overdue due to casualties, sudden serious illness or unauthorized resignation; (six) other circumstances stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC). 3. If the general taxpayer's VAT withholding certificate is overdue due to objective reasons, it may apply for overdue deduction in accordance with the provisions of the Administrative Measures for Overdue Deduction of VAT withholding tax certificates attached to this announcement. Attachment: Administrative Measures on Deduction of Expired VAT Withholding Vouchers 1. If a general VAT taxpayer has a real transaction, but the VAT withholding certificate is overdue due to objective reasons, it may apply to the competent tax authorities for overdue deduction.

How to impose a fine on the overdue invoice of the Inland Revenue Department?