If you don't declare tax, you will be punished even in the last month, and you will have to add a certain percentage of late fees to the tax every day.
Article 16 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates that taxpayers engaged in production and operation shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change, or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for change or cancellation of tax registration with relevant documents.
Article 60 stipulates that if a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of more than 2,000 yuan and less than 10,000 yuan shall be imposed: among them, the tax registration, change of registration or cancellation of registration are not handled within the prescribed time limit.
Extended data:
Cancellation of tax registration (tax first, then industry and commerce)
Cancellation of tax registration refers to the activities of taxpayers who terminate their tax obligations according to law due to dissolution, bankruptcy, cancellation or other reasons, report the cancellation of tax registration to the original tax registration authority with relevant documents, and then go to the administrative department for industry and commerce or other organs for cancellation of registration.
(a) in accordance with the provisions, it is not necessary to register with the administrative department for industry and commerce or other organs, and it shall, within 15 days from the date of approval or termination by the relevant authorities, report to the original tax registration authority for cancellation of tax registration with relevant documents.
(2) Where a taxpayer changes the tax registration authority due to the change of its domicile or business premises, it shall apply to the original tax registration authority for cancellation of tax registration before applying to the administrative department for industry and commerce or other organs for change or cancellation of registration, or before the change of domicile or business premises, and report to the tax authority where it moves in within 30 days.
(3) A taxpayer whose business license has been revoked by the administrative department for industry and commerce or whose registration has been cancelled by other organs shall apply to the original tax registration authority for cancellation of tax registration within 15 days from the date of revocation or cancellation of registration.
(4) Before going through the cancellation of tax registration, taxpayers shall submit relevant supporting documents and materials to the tax authorities, settle the payable tax, tax refund (exemption), late payment fees and fines, hand in tax documents such as invoices and tax registration certificates, and go through the formalities of cancellation of tax registration after being approved by the tax authorities.
References:
Baidu encyclopedia-tax registration