The tax declaration period is from 1 to 15 every month, and taxpayers can complete the tax declaration on 15. However, it should be noted that the tax filing system is usually closed around 2 1 in the evening, and it is recommended to complete the tax filing within working hours. If 15 falls on a rest day or legal holiday, the tax declaration period will be postponed to the next working day. In addition, taxpayers and withholding agents may apply to the tax authorities for an extension of filing if they are unable to file on time due to special circumstances. Failing to declare on time, the tax authorities will order it to make corrections within a time limit and may impose a fine.

Basic concepts of tax declaration:

1. Tax declaration refers to the behavior of taxpayers to declare their tax payable to the tax authorities on a regular basis in accordance with the provisions of the national tax authorities;

2. Taxpayers usually need to provide certain financial statements and relevant supporting materials to calculate the tax payable;

3. The tax filing cycle is different according to the tax laws of different countries and regions, which may be month, quarter and year;

4. Failure to file tax returns within the time limit or false tax returns may cause taxpayers to face fines or other legal consequences;

5, tax returns usually include personal income tax, enterprise income tax, value-added tax and other taxes.

To sum up, the tax declaration period ends on 15, and taxpayers can complete the tax declaration within working hours, but pay attention to the closing time of the system. In case of rest days or legal holidays, the tax declaration period will be postponed to the next working day. Under special circumstances, if it is impossible to declare on time, it may apply to the tax authorities for an extension. Those who fail to declare on time will be ordered to make corrections within a time limit and fined.

Legal basis:

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

Article 25

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.