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A taxpayer may be exempted from criminal liability if, after receiving the notice of the tax authority to pursue the payment, it can make up the tax and overdue fine on time and accept administrative punishment. However, this provision shall not apply to those who have been subject to criminal punishment for tax evasion in the past five years, or have been subject to tax administrative punishment for more than two times.
#Tax disputes
1345 readings
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China has a wide range of tax administrative penalties, and the tax authorities have the right to take a variety of punishment measures for acts in violation of the provisions of the tax law. Including correction within a time limit, fine, confiscation of illegal income and property, suspension of export tax refund right, revocation of tax administrative license, etc. The power of tax administrative punishment shall be exercised by tax authorities at all levels, and criminal responsibility shall be investigated for serious violations. These measures are aimed at maintaining the tax order and ensuring the effective implementation of the tax legal system.
#Tax disputes
985 readings
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If the time limit for administrative punishment has expired, the party concerned may apply for an extension of the time limit and implement it with the permission of the administrative organ. According to Article 52 of the Administrative Punishment Law, those who have economic pressure can apply to the administrative department for deferring or paying taxes in installments, which can be deferred or paid in installments after approval.
#Tax disputes
1141 readings
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If the tax penalty is not paid, the legal person should bear the responsibility: if the legal person fails to pay the tax penalty on time, it needs overdue fine, which is usually calculated according to the proportion of overdue days and overdue amount. The tax department may take administrative enforcement measures, including sealing up property, freezing bank accounts, etc., to recover unpaid tax fines. If a crime is constituted, criminal responsibility shall be investigated according to law.
#Tax disputes
1259 readings