According to the provisions of Article 52 of the Law on the Administration of Tax Collection in People's Republic of China (PRC), if taxpayers or withholding agents fail to pay or underpay the tax due to the responsibility of the tax authorities, the tax authorities may require taxpayers and withholding agents to pay the tax within three years, but no late payment fee shall be added.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.

Therefore, the late payment fee is only the responsibility of the tax authorities or tax officials, so that taxpayers and withholding agents who fail to pay or underpay taxes only pay taxes, and do not collect late payment fees, and all other situations will collect late payment fees, including "late payment of taxes due to ignorance of tax laws".