Abnormal households refer to taxpayers who have gone through tax registration and failed to declare their taxes within the prescribed time limit. After being ordered by the tax authorities to make corrections within a time limit, the taxpayer fails to make corrections within the time limit. After being sent by the tax authorities for on-the-spot inspection, there is no whereabouts, and it is impossible to force them to fulfill their tax obligations.

Legal basis:

Article 86 of "People's Republic of China (PRC) Tax Administration Law" violates tax laws and administrative regulations and should be given administrative punishment. If it is not discovered within five years, it will not be given administrative punishment.