Forgotting to file a tax return last month will result in a fine from the tax authorities.

1, taxpayers who forgot to file a tax return last month should bring their tax registration documents, proof of identity of the person in charge, and tax return forms to the front desk of the tax office to make up for the declaration, as well as to pay the fine.

2, taxpayers do not follow the prescribed deadline for tax returns, or withholding agents, on behalf of the tax collector does not follow the prescribed deadline to the state tax authorities to submit withholding and collection of tax report form, the state tax authorities shall order a period of time to make corrections, and may be fined less than 2,000 yuan; overdue corrections can be made, may be fined more than two thousand yuan to 10,000 yuan.

Article 41 of the Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration of the People's Republic of China, if a taxpayer has one of the following circumstances, it is a special difficulty referred to in Article 31 of the Law on Tax Collection and Administration of the People's Republic of China:

(1) due to force majeure, which results in the taxpayer incurring a large loss and its normal production and operation activities being affected to a large extent;

(2) when the current period's monetary funds are deducted after deducting the amount payable to employees' wages and social insurance premiums, are insufficient to pay the tax.

The State Administration of Taxation and the Local Taxation Bureau of a city with a separate plan may approve the taxpayer's deferment of tax payment with reference to the approval authority under Article 31(2) of the Tax Administration Law.

Expanded Information:

"Rules for the Implementation of the Law of the People's Republic of China on Taxation Levy and Administration of Taxes of the People's Republic of China"

Article 12 Taxpayers engaging in production or business shall Within 30 days from the date of obtaining the business license, declare to the competent tax authorities of the place of production or operation or the place where the tax obligation occurs for tax registration, truthfully fill in the tax registration form, and provide relevant documents and information as required by the tax authorities.

Taxpayers other than those stipulated in the preceding paragraph, except for state organs and individuals, shall, within 30 days from the date of occurrence of the tax obligation, declare for tax registration to the competent tax authorities at the place where they are located with relevant documents.

The methods for taxpayers of individual income tax to apply for tax registration shall be separately prescribed by the State Council.

The style of tax registration documents shall be formulated by the State Administration of Taxation.

Article 13 A withholding agent shall, within 30 days from the date of occurrence of the withholding obligation, declare to the competent tax authorities of the place where it is located for registration of withholding tax and receive the registration document of withholding tax; the tax authorities may, for the withholding agent who has already applied for the tax registration, only register the matter of withholding tax on its tax registration document, and no longer issue the registration document of withholding tax.

Article 14 If the taxpayer's tax registration changes, the taxpayer shall, within 30 days from the date of registration of the change by the administrative organ for industry and commerce or other organs, declare the change of tax registration to the original tax registration authority with the relevant documents.

Taxpayers with changes in the content of tax registration, do not need to go to the industrial and commercial administrative organs or other organs for registration of changes, shall, within 30 days from the date of the change, with the relevant documents to the original tax registration authorities to declare changes in tax registration.

Article 15 Where a taxpayer is dissolved, bankrupt, withdrawn or in other circumstances terminates its tax obligations in accordance with the law, it shall, before applying for deregistration with the administrative organ for industry and commerce or other organs, declare for deregistration with the original tax registration authority with the relevant documents;

Where it is not necessary to apply for deregistration with the administrative organ for industry and commerce or other organs in accordance with the regulations, it shall Within 15 days from the date of approval or declaration of termination by the relevant authorities, declare to the original tax registration authority for tax cancellation with the relevant documents.

Taxpayers who are involved in changing the tax registration authority due to changes in their residence or place of business shall, before applying to the industrial and commercial administration authorities or other authorities for change or cancellation of registration or changes in their residence or place of business, declare to the original tax registration authority for cancellation of tax registration and, within 30 days, declare to the tax authorities of the place where they moved to for tax registration.

Taxpayers whose business licenses have been revoked by the industrial and commercial administration authorities or whose registration has been revoked by other authorities shall, within 15 days from the date of revocation of the business license or revocation of registration, file a declaration of cancellation of tax registration with the original tax registration authority.

Article 16 Taxpayers shall, before applying for cancellation of tax registration, settle with the tax authorities the tax payable, late fees and penalties, and surrender the invoices, tax registration documents and other tax documents.

Baidu Encyclopedia - Rules for the Implementation of the Law of the People's Republic of China on the Administration of Taxation and Collection of Taxes