If the overdue declaration needs to be supplemented, the tax payment month will be switched to the supplementary declaration month on the home page of the withholding end of the natural person electronic tax bureau, and the normal declaration process will be followed. When a natural person's electronic tax bureau makes a supplementary declaration of comprehensive income withholding, if the overdue declaration of the same tax year has been declared, the system does not allow supplementary declaration, and it needs to be handled at the tax service hall.

Time of individual income tax declaration: declare and pay taxes to the competent tax authorities within 3 months after the end of the tax year. The specific time limit for filing individual income tax is as follows: 1. Time limit for self-declaration of tax payment. (1) A taxpayer whose annual income is more than 1.2 million yuan shall file a tax return with the competent tax authorities within 3 months after the end of the tax year. (2) If individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises pay the tax payable on the income from production and operation in advance on a monthly basis, the taxpayer shall file a tax return within 7 days after the end of each month; In case of quarterly advance payment, the taxpayer shall file a tax return within 7 days after the end of the quarter; After the end of the tax year, the taxpayer shall make final settlement within 3 months. (3) Taxpayers who obtain the income from contracted operation or lease operation of enterprises and institutions at the end of the year shall file tax returns within 30 days from the date of obtaining the income; If the income from contracted operation and lease operation is obtained by stages in the tax year of 1, it shall be declared in advance within 7 days of the next month after each income is obtained, and shall be settled within 3 months after the end of the tax year. (4) Taxpayers who obtain income from outside China shall file tax returns with the competent tax authorities in China within 30 days after the end of the tax year. (5) In addition to the above circumstances, if taxpayers need to declare and pay taxes on other income, they shall declare and pay taxes to the competent tax authorities within 7 days of the next month after obtaining the income. (6) If a taxpayer fails to file a tax return within the prescribed time limit and needs an extension, it shall be handled in accordance with Article 27 of the Tax Administration Law and Article 37 of the Detailed Rules for the Implementation of the Tax Administration Law.

legal ground

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

Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or 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.