In order to further optimize the tax business environment, improve taxpayers' tax experience, and realize overdue declaration and simple punishment of "not running once", taxpayers who fail to file tax returns within the prescribed time limit can independently complete the "overdue declaration+punishment+payment" package online through the electronic tax bureau under certain conditions.

Short process

The function of overdue declaration and simple punishment of electronic tax bureau adopts the mode of "first declaration and then punishment". Taxpayers who fail to declare within the time limit can apply for declaration first, then accept the punishment, and then complete the payment of the fine, and handle it independently online.

Processing instructions

(a) login system

Open the website of Guangdong Electronic Taxation Bureau.

Website:

After logging in, select "Enterprise Tax" to enter the system.

(2) Handling overdue declarations.

In the tax desk, I want to pay taxes, click on the tax declaration and enter the menu.

Click the overdue declaration under the declaration list column to enter the function menu, and the page shows the types of taxes and fees that taxpayers fail to declare within the time limit.

Click "Fill in the Declaration Form", and the system will prompt the taxpayer not to declare the overdue days.

Click "View Relevant Administrative Penalty Discretionary Benchmarks" to view the notification information of penalty discretionary benchmarks for overdue declaration.

Click "Continue to declare", fill in the declaration form and submit the declaration.

The system informs the taxpayer of the filing result and the amount of tax refund to be paid through the receipt page, and prompts the taxpayer to carry out the next operation or the illegal punishment items to be handled through the pop-up box.

(3) Handling penalties and paying fines.

Illegal acts that have not been declared within the time limit are handled in different ways according to the illegal circumstances, and there are corresponding operating procedures in the electronic tax bureau:

1. No penalty for the first violation: the first overdue declaration in a natural year (including the overdue declaration of multiple taxes in the same period) is regarded as the first violation, and no penalty is imposed.

Click "OK" in the prompt box, and the system will automatically jump to the functions of overdue declaration and illegal disposal. The system automatically transmits and displays the information that the overdue declaration will not be subject to tax administrative punishment.

Taxpayers can click "View Decision" to download and print documents.

2. Summary punishment for non-first violation: if the first violation is not punished, the taxpayer shall accept summary punishment after completing the declaration of all the declared items (if it fails to declare within the time limit, it will be punished once).

Click "OK" in the prompt box, and the system will automatically jump to the functions of overdue declaration and illegal disposal. The system displays tax administrative punishment information.

Click "Confirm" and the system will pop up to prompt the taxpayer to accept the fine amount. Taxpayers can click "View Decision" to download and print the document, or click "Pay Now" to pay the fine.

Click "View Decision" and the system will automatically display the tax administrative penalty decision (simple).

Or click "Pay Now" and the system will automatically jump to the tax payment function.

If the taxpayer chooses to pay the unpaid fine, click "Pay Now" and pay by means of "tripartite agreement payment", "UnionPay payment" or "third party payment".

If the taxpayer fails to generate relevant data after handling the "non-first-time illegal" overdue declaration, the taxpayer needs to go to the front desk to handle the illegal punishment. After the declaration is successful, the tips are as follows:

Taxpayers who do not apply for summary punishment temporarily after filing can directly enter the overdue declaration and illegal disposal function of the electronic tax bureau to continue to handle it. Menu path: I want to pay taxes-legal responsibility investigation and relief matters-overdue declaration and illegal disposal.

To-do reminder

The electronic tax bureau automatically pushes the to-do list for taxpayers in the "My To-Do List" column on the tax desktop, reminding taxpayers to apply for overdue declaration, simple punishment or fine payment:

1. If the taxpayer fails to declare within the time limit, you can click "There is overdue declaration record" and jump directly to the overdue declaration menu.

2. If there are illegal matters that need to be dealt with, the taxpayer can click "Online illegal overdue declaration" and jump directly to the menu of illegal overdue declaration.

3. If the taxpayer fails to pay the fine after settling the illegal matters, you can click "Late Payment of Fine Declaration" to jump directly to the tax payment menu.

Matters needing attention

1. E-Tax Bureau only supports tax type applications with overdue days not exceeding 180 days; If it exceeds 180 days, you need to go to the tax hall to handle business.

2. According to the unified deployment of State Taxation Administration of The People's Republic of China, the declaration of personal income tax withholding and payment and the monthly (quarterly) declaration of personal income tax from production and operation, please use the withholding client of natural person tax management system to declare or go to the tax service hall for handling.

3. If there is a prompt when handling the overdue declaration: "Since the core collection and management system has not provided online processing data, please go to the tax office." Because no relevant data has been generated, overdue declaration is temporarily not supported. Taxpayers can go to the tax hall or wait for the relevant data to be generated, and handle it online at the electronic tax bureau.

4. If there is a prompt when handling the overdue declaration: "The first illegal data is abnormal, please go to the tax office!" , need to go to the tax hall to handle business.