Under normal circumstances, after the enterprise fails to declare, the tax bureau will notify the enterprise legal person, financial controller and tax collector by SMS; Remarks: At present, real-name taxation has been started, and corporate tax collectors will leave their numbers in the tax bureau; After learning that the enterprise's tax return is overdue, the enterprise's tax personnel should make supplementary declaration to the tax bureau corresponding to the enterprise in time;

The specific treatment plan is as follows (the overdue time is short):

A. Bring the official seal of the enterprise to the local taxation bureau;

B. There will be a self-declaration form in the lobby of the State Local Taxation Bureau, and tax officials will fill in the declaration form according to the situation of the enterprise;

C, fill in the declaration form and submit it to the corresponding window in the hall for supplementary declaration;

D. If there is tax, you need to pay tax and late payment fee on the spot (some areas can directly deduct the corresponding bank account of the company through tripartite agreement);

In addition, if the enterprise fails to declare for many months:

If the enterprise has not filed tax returns for many months, it needs to contact the enterprise administrator first, and the administrator will have a processing information form there, and after completing the corresponding processing, you can go to the lobby to make up the declaration.

legal ground

Article 68 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within a specified time limit, the tax authorities shall impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax, in addition to taking compulsory measures to recover the unpaid or underpaid tax.