1. What should I do if my personal income tax is not paid?
1. If personal income tax is completely omitted, you need to bring information to the local tax bureau for supplementary declaration.
2. The materials to be carried include: a copy of the tax registration certificate, the identity certificate of the agent, and the personal income tax return stamped with the official seal.
3. Failure to declare personal income tax requires payment of late fees. If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.
Article 32 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax to be paid within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue. Article 62 stipulates that if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or if 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; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
Two. Information required for individual income tax declaration
According to the income, tax payable, tax paid (deduction), credit (deduction) and tax payable (refund) of a tax year, truthfully fill in the personal income tax return (taxpayers with annual income of more than 6,543,800 yuan+2,000 yuan), a copy of personal valid identity documents, and other relevant materials required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc.
From the above explanation, we can know that if personal income tax is missed, you can take relevant information to the tax bureau to pay it back, and there will be a certain late payment fee.