Small tax late fees can be proved by the collection regulations. Compliance certificate is the legal compliance certificate of an enterprise in tax and finance, including tax payment, financial statements and contract management. Small tax late payment is an illegal act for enterprises to pay taxes. However, if the enterprise has paid most of the taxes on time, only a small part of the taxes have been delayed, and the compliance of the enterprise in other aspects has not been affected, a compliance certificate can be issued. Issuing compliance certificates can help enterprises gain more trust and support in their operations and improve their reputation and image. Therefore, for enterprises with less tax late fees, if other aspects of compliance are guaranteed, you can consider issuing compliance certificates.