Taxpayers applying for deferred tax payment shall submit a written application to the competent tax authorities before the reporting period, fill in the application form for deferred tax payment, indicate the tax type, tax amount, time, time limit and the reasons for declaring deferred tax payment, and attach relevant information corresponding to the reasons.
The conditions for deferred tax payment are as follows:
1. The taxpayer suffers heavy losses due to force majeure, and the normal production and business activities are greatly affected; 2. The monetary funds in this period are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees. The procedures for deferred tax payment are as follows: 1. The application shall be made before the expiration of the tax payment period; 2. Submit relevant materials; 3, the tax authorities shall make a decision of approval or disapproval within 20 days from the date of receiving the application for deferred payment of taxes; 4, without approval, from the date of expiration of the tax period, an additional 0. 5‰ late payment fee.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.