Prosecution period of tax inspection
The retrospective period of tax audit is generally three years, and it can be extended to five years under special circumstances.
Law of the People's Republic of China on the Administration of Tax Collection
Article 32 If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax payment is overdue.
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 payment fee shall be added.
If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other mistakes, the tax authorities may pursue the tax payment and overdue fine within three years; Under special circumstances, the period of conscription can be extended to five years.
For tax evasion, tax refusal and tax fraud, the tax authorities shall pursue the unpaid or underpaid taxes, late fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.
Law of the People's Republic of China on the Administration of Tax Collection
Article 32 If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax payment is overdue.
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 payment fee shall be added.
If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other mistakes, the tax authorities may pursue the tax payment and overdue fine within three years; Under special circumstances, the period of conscription can be extended to five years.
For tax evasion, tax refusal and tax fraud, the tax authorities shall pursue the unpaid or underpaid taxes, late fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.
Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration
Article 80 The responsibility of tax authorities mentioned in Article 52 of the Tax Administration Law refers to improper application of tax laws and administrative regulations by tax authorities or illegal law enforcement.
Article 81 The calculation errors of taxpayers and withholding agents mentioned in Article 52 of the Tax Administration Law refer to the unintentional and intentional application errors of calculation formulas and obvious clerical errors.
Article 82 The special circumstances mentioned in Article 52 of the Tax Administration Law refer to the taxpayer or withholding agent who fails to pay or underpays, fails to withhold or underpays, fails to collect or underpays taxes due to calculation errors, and the accumulated amount is more than100000 yuan.
Article 83 The time limit for paying back and chasing tax and late payment fees as stipulated in Article 52 of the Tax Administration Law shall be counted from the date when taxpayers and withholding agents pay the unpaid or underpaid taxes.