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How to deal with overdue final settlement of enterprise income tax

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How to deal with overdue final settlement of enterprise income tax

If the final settlement of the enterprise is not carried out within the specified time limit, the overdue declaration will result in fines and late fees. How to deal with the overdue settlement of enterprise income tax? Come and have a look.

There are two cases of overdue settlement of enterprise income tax:

1. The overdue application is allowed because the enterprise has special circumstances.

2. Failure to make final settlement within the specified time limit is also allowed, but it will be fined by the tax authority for late payment, which will affect the development of the enterprise.

If the enterprise fails to make final settlement within the specified time, it will incur a fine. However, if the taxpayer finds that the amount of enterprise income tax declaration is incorrect within the period of final settlement, it can make a correction declaration, and there is no need to add a late fee for the tax it has made up.

If the time limit for final settlement and payment is exceeded, the taxpayer fails to report to the tax authority, or the income tax declaration amount is incorrect and needs to be supplemented, if it involves the supplementary payment of tax, a surcharge of 5 ‰ of the overdue tax shall be charged on a daily basis from the day after the end of the remittance period.

If the taxpayer is unable to file tax returns on time due to force majeure, the processing may be postponed; However, it shall report to the competent tax authority immediately after the elimination of the force majeure. The competent tax authority shall approve after ascertaining the facts.

A taxpayer shall, within 15 days after the end of a month or quarter, submit to the local competent tax authority the accounting statements, advance income tax returns and the relevant tax matters that have occurred to the taxpayer and should be approved or recorded by the tax authority.

Within 45 days after the end of the year, it shall submit the declaration materials to the local competent tax authority, and settle the tax payable within five months after the end of the year. If the amount of tax prepaid exceeds the amount of tax payable, the tax authorities need to refund the tax or offset the amount of tax payable in the next year.

Say goodbye to each other 2024-06-12 15:18:15

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