If a taxpayer underpays taxes due to a calculation error, the tax authority’s recovery period is three years; under special circumstances, the recovery period can be extended to five years.

According to Article 52 of the "Tax Collection and Administration Law of the People's Republic of China", if a taxpayer or withholding agent fails to pay or underpays taxes due to the responsibilities of the tax authorities, the tax The authorities may require taxpayers and withholding agents to pay back taxes within three years, but may not impose late payment fees.

If taxes are not paid or underpaid due to miscalculations by taxpayers or withholding agents, etc., the tax authorities may recover the taxes and late payment fees within three years; in special circumstances, the recovery period Can be extended to five years. For those who evade, resist or cheat taxes, the tax authorities shall pursue the unpaid or underpaid taxes, late payment fees or fraudulently obtained taxes, without being subject to the time limit specified in the preceding paragraph.

Extended information:

Article 35 of the "Tax Collection and Administration Law of the People's Republic of China" If a taxpayer has any of the following circumstances, the tax authorities have the right to determine their Amount of tax payable:

(1) In accordance with the provisions of laws and administrative regulations, it is not necessary to set up account books;

(2) In accordance with the provisions of laws and administrative regulations, account books should be set up but Not set up;

(3) Destroy the account books without authorization or refuse to provide tax information;

(4) Although the account books are set up, the accounts are confusing or the cost information, income Vouchers and expense vouchers are incomplete and difficult to audit;

(5) When tax obligations arise, tax returns are not made in accordance with the prescribed time limit, and the tax authorities order the tax returns to be made within a time limit, but still fail to make the returns within the time limit;

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(6) The tax calculation basis declared by the taxpayer is obviously low and there is no legitimate reason.

The specific procedures and methods for tax authorities to determine the amount of tax payable shall be prescribed by the taxation department of the State Council.

Baidu Encyclopedia - Tax Collection and Administration Law of the People's Republic of China