Except Hubei Province, the time limit for tax declaration is further extended to February 28th.

State Taxation Administration of The People's Republic of China requested the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the offices of State Taxation Administration of The People's Republic of China's special commissioners in various places, and all units in the bureau to further support the prevention and control of epidemic situation and the resumption of work of enterprises. In order to facilitate taxpayers and withholding agents to handle tax declaration matters as a whole, it is decided to extend the tax declaration period in February 2020 again.

Notice of State Taxation Administration of The People's Republic of China Municipality on matters related to further extending the tax declaration period in February 2020 is as follows:

1. The tax return period is further extended to February 28th (Friday).

Second, affected by the epidemic on February 28, taxpayers who are still unable to apply for tax declaration or deferred tax declaration can go through the formalities of deferred tax declaration and apply for tax declaration at the same time after making a written explanation to the tax authorities in time.

Three, the tax authorities in accordance with the law for taxpayers who can not handle the payment of tax fees, no administrative punishment, no adjustment of tax credit evaluation, not identified as abnormal households, taxpayers should ensure the authenticity of the reasons for delaying tax payment.

Four, the provincial tax authorities combined with the actual situation, to further clarify the time limit for the extension of the declaration procedures, optimize the process. Problems encountered in the implementation should be reported to State Taxation Administration of The People's Republic of China (Science and Technology Administration Department) in a timely manner.

It is understood that there is no extension period in areas with serious epidemics, depending on the situation, and there is some flexibility; Document State Taxation Administration of The People's Republic of China 19 makes it clear that Hubei and other areas with severe epidemics can be appropriately extended according to the situation, and the specific time is determined by the Provincial Taxation Bureau and reported to State Taxation Administration of The People's Republic of China for the record; Taxpayers and withholding agents affected by the epidemic may apply for a further extension in accordance with the law if they still have difficulties in handling tax matters after extending the tax declaration period in February 2020.