The prosecution period for tax evasion is 5 to 10 years. Taxpayers and withholding agents violate tax laws and regulations, forge, alter, conceal or destroy account books and vouchers without authorization, exceed expenditures or omit income in account books, refuse to declare after being notified by the tax authorities, or adopt false tax returns or other deception or concealment means to fail to pay or underpay the tax payable, and the amount reaches the quantitative standard.

Prosecution period for tax evasion: if the amount of tax evasion is large, accounting for more than 10% of the tax payable, the prosecution period is five years; If the amount is huge and accounts for more than 30% of the tax payable, the prosecution period is ten years. In addition, tax evasion means that taxpayers fail to pay taxes or pay less taxes unintentionally. For tax evaders, the tax authorities shall order them to pay tax evasion within a prescribed time limit; Overdue payment, from the date of tax evasion, the daily surcharge for late payment.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 52 If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late fee will be charged.

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.

For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.

Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure, omits reporting or understates income in account books, or refuses to declare or make a false report on tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.

If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.

Derivative problem:

What kind of illegal act is tax evasion?

Tax evasion is generally an administrative illegal act, and the tax authorities may recover the taxes and late fees unpaid or underpaid by taxpayers, and impose a fine of not less than 50% but not more than five times the taxes unpaid or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.