According to the provisions of Article 22 of the Enterprise Income Tax Law of People's Republic of China (PRC), an enterprise shall submit an annual enterprise income tax return to the competent tax authorities within five months after the end of the tax year, and make tax returns in accordance with the regulations. If your branch fails to declare on time and has already declared enterprise income tax, you need to contact the local competent tax authorities as soon as possible and make a supplementary report for the record according to the regulations.
The specific operation process may vary by region and specific situation. Here are some possible steps:
Contact the local competent tax authorities to consult the specific procedures and requirements for supplementary reporting. You can consult through the official website of the local tax authorities or by telephone.
According to the requirements of the competent tax authorities, prepare relevant application materials. These materials may include the company's business license, tax registration certificate, financial statements, etc.
Submit filing materials and conduct on-site audit. According to the requirements of the competent tax authorities, you may need to go to the tax authorities in person to conduct on-site audit and submit the required filing materials.
Pay the corresponding taxes and fines. If your branch fails to file on time, you may have to pay the corresponding taxes and fines.
In short, for your situation, the most important thing is to contact the local competent tax authorities as soon as possible and make a supplementary report for the record according to the regulations.