If the individual tax has been declared on 15, it can be declared in the tax hall. After learning that the enterprise's tax return is overdue, the enterprise's tax personnel should make a supplementary report to the tax bureau corresponding to the enterprise in time.

The zero declaration and non-tax declaration of 15 need to be handled in three steps. The following is the specific operation introduction:

1. Open the electronic tax bureau and choose to declare tax.

2. Choose overdue declaration.

3. The system lists all overdue declaration forms, and click Fill in the declaration form and submit to complete the operation.

How much does the zero declaration agent account for a year?

Zero declaration agent bookkeeping 200 a year-500 yuan. It's definitely necessary, and it's not expensive for the zero declaration agent to keep accounts, which is about 200-500 yuan. Long-term zero declaration is not recommended. If the zero declaration exceeds 1, it will be classified as an abnormal household, which will affect the normal life of enterprises and even legal persons. In addition, it is not recommended to deliberately look for non-compliant bookkeeping companies or individuals, and do not blindly pursue cheap prices. Accounting is a professional with technical content, and the amount of experience is directly related to the avoidance of risks.

The reporting requirements are as follows:

1. Deferred declaration refers to the system in which taxpayers and withholding agents are unable to declare within the prescribed time limit due to legal reasons, and the declaration is postponed for a certain period after approval;

2. The legal reasons for the delay in filing refer to force majeure, that is, unforeseeable and unavoidable natural disasters, including water, fire, wind disaster, earthquake, etc. Special reasons for financial treatment, that is, the financial treatment is not over, and it is indeed difficult to declare within the prescribed reporting period;

3, regional reasons can not be declared in time, the tax authorities should announce the extension of the declaration period.

To sum up, if a tax has passed the number 15, it can be declared in the tax hall. After learning that the enterprise's tax return is overdue, the enterprise's tax personnel should make a supplementary report to the tax bureau corresponding to the enterprise in time.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" sixty-second.

If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan.